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GST |
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Notification-Central Tax |
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Notification No. and Date of issue |
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No Updates |
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GST |
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Circulars |
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Circular No. 256/02/2026-GST |
Seeks to clarify the procedure for departmental review and filing of appeals before GSTAT against orders of appellate authority in cases where Order-in-Original was passed by a Common Adjudicating Authority (CAA) in DGGI cases.
HNA Comments: This Circular clarifies that the jurisdictional CGST Principal Commissioner/Commissioner of the taxable person/noticee shall be the reviewing authority under Section 112(3) of the CGST Act for orders passed by the appellate authority in CAA cases. Separate appeals are to be filed by the jurisdictional Commissionerate of each taxable person/noticee before the GSTAT Bench having territorial jurisdiction over that taxable person/noticee. The appellate authority shall communicate the order-in-appeal to the Principal Commissioner/Commissioner having jurisdiction over the CAA, who will examine it (after seeking inputs from DGGI, if required) and forward comments/recommendations to the jurisdictional Commissioners of all noticees involved. Read more |
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GST |
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Notifications-Central Tax (Rate) |
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Notification No. and Date of issue |
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No Updates |