This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST circular issued by CBIC are binding on all officers but cannot shield to ward off undisclosed transactions
Case Law Details
- Case Name
- JJ Traders Vs Union of India & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
JJ Traders Vs Union of India & Ors. (Calcutta High Court)
Calcutta High Court held that GST Circular issued by Central Board of Indirect Taxes & Customs [CBIC] are binding on all the departmental officers but at the same time circular should not be treated as shield to ward off legal scrutiny and shelve legal action in cases involving undisclosed transaction, and/or dubious invoices and bills.
Facts- The petitioner is a dealer of areca nuts and has been conducting his business throughout India. This writ petition lays challenge to an order dated July 31, 2025, passed ...
Author Info
