GST circular issued by CBIC are binding on all officers but cannot shield to ward off undisclosed transactions

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 by the respondent...