CBIC streamlines appeals against tax orders
New Delhi: The government has clarified which authority businesses should approach while contesting decisions relating to tax notices issued by the Directorate General of GST Intelligence (DGGI), in a move that seeks to remove uncertainty and improve predictability.
An order from the Central Board of Indirect Taxes and Customs (CBIC) on Tuesday assigned senior officials of specified ranks to handle review, revision and appeal of departmental decisions arising from show cause notices issued by the DGGI.
These departmental decisions are taken by ‘common adjudicating authorities’ based on responses given by businesses to DGGI notices.
The new officials now designated to review, revise or hear appeals of their decisions are superior to them.
Procedural clarity brought
Experts pointed out that the CBIC order offers procedural clarity on the appellate and review mechanisms for orders passed by common adjudicating authorities. For taxpayers, this eliminates jurisdictional confusion and ensures that appeals, reviews, and revisions follow a predictable route aligned with the officer’s territorial posting, said Rajat Mohan, senior partner at AMRG & Associates.
“This circular will have far-reaching implications across sectors frequently targeted in large-scale GST investigations, including banking, insurance, online gaming, hospitality, real estate, fast moving consumer goods, manufacturing and logistics. These industries often receive complex, multi-state notices from DGGI, where the lack of defined appellate authority created procedural delays and litigation uncertainty,” said Mohan.
