https://www.taxtmi.com/caselaws?id=457147 A later circular could not be applied retrospectively to unsettle an advance ruling and the appellate advance ruling already passed in the taxpayer's case. The circular did not directly address the issue raised in the writ petition and was not in force when the ruling and appellate order were made. On that basis, it could not form the basis for interference with the impugned appellate order, and the plea founded on the subsequent circular was rejected. en-us Tue, 13 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457147 A later circular could not be applied retrospectively to unsettle an advance ruling and the appellate advance ruling already passed in the taxpayer's case. The circular did not directly address the issue raised in the writ petition and was not in force when the ruling and appellate order were made. On that basis, it could not form the basis for interference with the impugned appellate order, and the plea founded on the subsequent circular was rejected. Case-Laws GST Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457147