CBIC clarifies jurisdictional authorities for review, revision and appeals of Common Adjudicating Authority orders under Sections 107-108
Circulars
GST
CBIC issued Circular No. 250/07/2025-GST clarifying jurisdictional authorities for review, revision, and appeals regarding orders passed by Common Adjudicating Authority (CAA) on DGGI show cause notices. Under CGST Act Sections 107-108, the Principal Commissioner or Commissioner under whom CAA is posted serves as reviewing and revisional
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