https://www.taxtmi.com/caselaws?id=788160 Delay was condoned and the special leave petitions were dismissed in view of the circular dated 2 November 2023 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell). The Court did not decide the underlying legal issue and kept the question of law open. The matter therefore stands disposed of on the basis of the circular, without a ruling on the substantive controversy. en-us Mon, 16 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 15:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788160 Delay was condoned and the special leave petitions were dismissed in view of the circular dated 2 November 2023 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (Judicial Cell). The Court did not decide the underlying legal issue and kept the question of law open. The matter therefore stands disposed of on the basis of the circular, without a ruling on the substantive controversy. Case-Laws Service Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788160