High Court Invalidates Circular 145/56/95-CX for Overstepping Authority u/s 37B, Lacking Jurisdictional Authority.

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....Validity of circular bearing No.145/56/95-CX - the power under section 37B cannot be used to interfere with the exercise of quasi judicial power of adjudication and as the impugned circular is contrary to well settled principles, the impugned circular is bad for want of jurisdiction. - HC....