The Central Board of Indirect Taxes and Customs has reportedly issued Circular No. 256/02/2026-GST, dated 25 July 2026, addressing a procedural gap that had emerged with the operationalisation of the GST Appellate Tribunal: who, within the department, is authorised to file a departmental appeal where the underlying investigation was conducted by the Directorate General of GST Intelligence and the adjudication order was passed by a Common Adjudicating Authority covering taxpayers spread across more than one jurisdiction.
According to the Circular, in DGGI-investigated matters adjudicated by a Common Adjudicating Authority, the reviewing authority for the purpose of deciding whether to file a departmental appeal, and the jurisdictional authority before whom that appeal is to be filed once the GST Appellate Tribunal's benches become operational, needed specific clarification because the taxpayer, the investigating formation and the adjudicating authority are frequently located in different jurisdictions. The Circular is reported to set out the applicable reviewing authority and the appeal filing procedure to be followed in such cases, aiming to prevent appeals from being delayed or rejected on jurisdictional technicalities.
This Circular follows a series of CBIC clarifications issued through 2025 and 2026 on adjacent procedural questions, including Circular No. 255/01/2026-GST on jurisdiction where a taxable person's registration has migrated between jurisdictions, and earlier circulars on assignment of the proper officer under Sections 74A, 75(2) and 122 of the CGST Act and on mandatory quoting of a Document Identification Number on departmental communications.