Articles 30th Jun 2025
Our Partner Stella Joseph, Senior Associate Anushree Kothari, and Associate Falguni Gupta, with inputs from Associate Harsh Mawar, have co-authored an article titled “Resolving Jurisdictional Uncertainty: CBIC Streamlines Appeals and Reviews for DGGI-Initiated Cases“, published on Bar and Bench.
This article discusses the recent CBIC Circular No. 250/07/2025-GST, which clarifies the procedures for review, revision, and appeals of Orders-in-Original issued by Common Adjudicating Authorities in cases where show cause notices originate from the DGGI.
It details the roles of various authorities involved in the adjudication process and addresses a significant procedural gap left by previous circulars. The update outlines how jurisdictional issues are to be managed and highlights new guidance for the appellate mechanism.
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