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<h1>Administrative Circular grounds: SLPs dismissed where an executive circular precluded relief, ending further challenge to the tax procedural issue.</h1> Special Leave Petitions were dismissed by the SC on the ground that an administrative circular (F.No. 390/Misc./30/2023-JC dated 2 November 2023) issued ... Condonation of delay - Liability to pay service tax - transaction of import of Software - HELD THAT:- Delay condoned. The special leave petitions are dismissed in view of Circular F.No. 390/Misc./30/2023-JC dated 2nd November, 2023 of the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell). However, the question of law is kept open. Pending interlocutory application(s), if any, shall stand disposed of. Outcome: Special Leave Petition(s) dismissed on the ground of Circular F.No. 390/Misc./30/2023-JC dated 2nd November, 2023 of the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell).
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