Tax Imposed by Circular Invalid Without Notification Amendment, Violates CGST Act Section 11(1) & Section 3.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Imposition of any tax by way of a circular without making due amendment in the notification is patently without jurisdiction and is violative of the provisions of section 11 (1) read with section 3 of the CGST Act....