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of <h1>Supreme Court: Government Circulars Are Not Binding on Quasi-Judicial Authorities, Must Follow Law Over Administrative Opinions.</h1> The Supreme Court of India ruled that circulars and clarifications issued by the Central or State Government are not binding on quasi-judicial authorities. These documents merely reflect the government's interpretation of statutory provisions and do not have legal authority over courts. The government can still recover taxes if they are legally due, irrespective of prior clarifications or circulars. Quasi-judicial authorities must adhere to the law rather than administrative instructions or opinions. There is no estoppel against the statute, meaning the government's understanding does not limit the legal obligations or rights under the law.
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