https://www.taxtmi.com/article/detailed?id=11263 Circulars are general administrative communications addressed to a circle of persons and may take the form of letters. Judicial authorities hold that binding circulars cannot place taxpayers in a worse position than the statute and the Department is ordinarily bound by them; trade notices based on Board circulars also bind the Department unless modified. Circulars contrary to current legal interpretation are not binding on quasi judicial authorities, and the revenue cannot argue or issue demands contrary to existing binding circulars; inconsistent show cause notices are ab initio bad. en-us Thu, 30 Mar 2023 10:14:21 +0530 Thu, 30 Mar 2023 10:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11263 Circulars are general administrative communications addressed to a circle of persons and may take the form of letters. Judicial authorities hold that binding circulars cannot place taxpayers in a worse position than the statute and the Department is ordinarily bound by them; trade notices based on Board circulars also bind the Department unless modified. Circulars contrary to current legal interpretation are not binding on quasi judicial authorities, and the revenue cannot argue or issue demands contrary to existing binding circulars; inconsistent show cause notices are ab initio bad. Articles Goods and Services Tax - GST Thu, 30 Mar 2023 10:14:21 +0530 https://www.taxtmi.com/article/detailed?id=11263