- CBIC releases new procedural guidelines for handling GST reviews and appeals involving Common Adjudicating Authorities
- Aims to resolve jurisdictional confusion and improve post-adjudication clarity
- Principal Commissioner or Commissioner to serve as reviewing authority under CGST Act Sections 107 and 108
- Appeals to be managed by the Commissioner (Appeals) with jurisdiction over the adjudicating officer
- Ensures consistency and accountability in high-value GST enforcement across regions
