Binding Nature of Circulars - Position in GST regime

Rajesh Kumar , Last updated: 26 April 2017  
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There was a view that circulars are not binding on the assessee, however it is bound on revenue. The principle follows from the legal maxim of "executive estoppel". In this regard, we may refer to the decision of the House of Lords in the matter of R.V. National Asylum Support Service [(2002) 1 W.L.

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Published by

Rajesh Kumar
(Advocate- Tax)
Category GST   Report

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