https://www.taxtmi.com/article/detailed?id=16521 CBIC circulars, instructions, advisories, FAQs and similar departmental clarifications issued under GST and Customs law have subordinate legal force and cannot override statutory provisions, enlarge taxation powers, impose liabilities, or curtail substantive rights. They bind departmental officers and field formations so long as they remain in force, but they do not bind taxpayers, courts or tribunals where they conflict with the statute or binding judicial precedent. Beneficial circulars are generally applied liberally, while oppressive circulars inconsistent with law are vulnerable to judicial invalidation. en-us Fri, 29 May 2026 09:00:04 +0530 Fri, 29 May 2026 09:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16521 CBIC circulars, instructions, advisories, FAQs and similar departmental clarifications issued under GST and Customs law have subordinate legal force and cannot override statutory provisions, enlarge taxation powers, impose liabilities, or curtail substantive rights. They bind departmental officers and field formations so long as they remain in force, but they do not bind taxpayers, courts or tribunals where they conflict with the statute or binding judicial precedent. Beneficial circulars are generally applied liberally, while oppressive circulars inconsistent with law are vulnerable to judicial invalidation. Articles Goods and Services Tax - GST Fri, 29 May 2026 09:00:04 +0530 https://www.taxtmi.com/article/detailed?id=16521