Writ petition can be filed against SCN if it based on invalid Circular/Instruction

HIGH COURT OF DELHI Vistar Construction (P.) Ltd. Versus Union of India W.P. (C) nos. 5636 OF 2010 and 3632 of 2012 DATE OF PRONOUNCEMENT:  JANUARY 23, 2013 JUDGMENT Badar Durrez Ahmed, J. These writ petitions are being disposed of together as they raise common issues. Both the writ petitions are directed against the instruction dated 28.04.2008 issued by the Tax Research Unit, Department of Revenue, Ministry of Finance, Government of India purportedly in exercise of the powers under section 37B of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994. T...