GSTAT Appeals from Common Adjudicating Authority clarified

CBIC, through Circular No. 256, has clarified the mechanism for departmental appeals before the GST Appellate Tribunal in DGGI cases adjudicated by a Common Adjudicating Authority. 

The Circular identifies the reviewing authority, prescribes the appellate procedure and confirms that separate appeals must be filed before the GSTAT Bench having jurisdiction over each taxable person. With Contributions from Mr. Hitesh Sachdev