CBIC Clarifies Review, Revision & Appeal Procedures for Orders Passed by Common Adjudicating Authorities Handling DGGI SCNs

The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification regarding the procedures for review, revision, and appeal for orders passed by "common adjudicating authorities." These authorities are empowered to handle Show Cause Notices (SCNs) that are issued by the Directorate General of GST Intelligence (DGGI) but may have jurisdiction across different states. The clarification aims to streamline the post-adjudication process for these complex, multi-jurisdictional cases. It provides a clear roadmap on which authority is competent to review the order and where the taxpayer should file their appeal. This move will reduce procedural ambiguity for taxpayers and the department, ensuring a consistent and uniform approach to the handling of appeals and reviews in cases investigated by the DGGI, thereby improving the efficiency of the dispute resolution mechanism.