Held - It is a settled proposition of law that circular cannot have an overriding effect on a statutory provision. This well settled proposition of.....

Held - We are of the firm opinion that the circular dated 31.03.2020, being a subordinate legislation, is repugnant and conflicting to the parent l.....

Held - Any circular issued under Section 168(1) of the Act is only for the purpose of bringing uniformity in the implementation of the Act. The int.....

Held - The law in this respect is settled to the extent that whenever there is a conflict between the provisions of a statutory Act and that of a n.....

Held - That the Circular cannot override the law. Section 54 of the CGST Act provision as well as the Rule 90(3) does not provide any time limit fo.....

Held - Circulars might mitigate rigours of law by granting administrative relief beyond relevant provisions of the statute, however, Central Govern.....