https://www.taxtmi.com/caselaws?id=376000 An executive circular cannot alter the statutory tax position or withdraw registration by declaring that dealers have ceased to be liable under the State sales tax law where that liability continues under the governing enactment. The text states that the Commissioner of Taxes, Assam lacked jurisdiction to issue Circular No. 7/2017-GST to the extent it sought to nullify liability and registration, because the retained petroleum goods remained taxable under the Assam Value Added Tax regime and the saving provision in the Assam GST Act. It further states that Section 7(2) CST registration depends on continued State-tax liability, so the declaration that such dealers ceased to be dealers was unsustainable. en-us Tue, 04 Sep 2018 00:00:00 +0530 Fri, 07 Mar 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376000 An executive circular cannot alter the statutory tax position or withdraw registration by declaring that dealers have ceased to be liable under the State sales tax law where that liability continues under the governing enactment. The text states that the Commissioner of Taxes, Assam lacked jurisdiction to issue Circular No. 7/2017-GST to the extent it sought to nullify liability and registration, because the retained petroleum goods remained taxable under the Assam Value Added Tax regime and the saving provision in the Assam GST Act. It further states that Section 7(2) CST registration depends on continued State-tax liability, so the declaration that such dealers ceased to be dealers was unsustainable. Case-Laws GST Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376000