GST Clarification Circular: Assess Applicability Based on Case Details; Petitioner Must Respond to Show Cause Notice.

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....Validity of SCN - applicability and binding nature of circular - rate of GST on various goods - in the circular dated 9-8-18 various issues on applicability of GST were clarified - it is true that the circular issued by the CBIC are binding on the authorities, however whether the circular is applicable or not is a matter, which has to be considered on merits of the facts and circumstances of the case. - Petitioner directed to file the reply to the SCN - HC....