256/02/2026-GST - Departmental GSTAT appeals in DGGI Common Adjudicating Authority cases

Circular in 2 Minutes

The circular clarifies the departmental appeal route before the Goods and Services Appellate Tribunal where Orders-in-Original were passed by a Common Adjudicating Authority in DGGI cases and the appellate authority has issued the first-appellate order.

Operational controls

• Identify the jurisdictional Principal Commissioner or Commissioner responsible for review under section 112(3).
• Maintain taxable-person-wise appeal records; do not merge separate registrants merely because the original adjudication was common.
• Preserve the appellate order, DGGI record, review direction, pre-deposit or fee evidence where applicable, filing acknowledgement and later procedural directions.
• Read the circular with Circular 250/07/2025-GST and the current GSTAT filing framework.

Hierarchy control

The circular explains administration and filing procedure. It does not amend the CGST Act, the Rules or the Tribunal's statutory jurisdiction.

Finin2min Q&A

Does one common adjudication order mean one GSTAT appeal?

No automatic conclusion should be drawn. The circular requires the departmental filing route to be evaluated for each taxable person and the relevant appellate order.

What should be checked before filing?

Review authority, taxable-person jurisdiction, order chain, limitation, section 112 requirements, portal route and any later circular or Tribunal direction.