CBIC clarifies appeal and review mechanism for GST orders passed by common adjudicating authorities

In a major procedural update to India’s indirect tax framework, the Central Board of Indirect Taxes and Customs (CBIC) has clarified the appeal, review, and revision mechanisms for Orders-in-Original (O-I-Os) passed by Common Adjudicating Authorities (CAAs) in cases investigated by the Directorate General of GST Intelligence (DGGI). The clarification, issued through a detailed circular dated June…