11 December 2009
That before knowing the retrospect operation of notifications and circulars, it is imperative to know the basic difference in between circulars and notifications. The notifications are piece of legislation or broadly speaking as subordinate legislations which have equal statutory force. These are issued by the Government of India. The circulars are just administrative orders issued by the Board (CBEC).
The circulars or notifications both may be applicable retrospectively and this depends upon the language used therein or otherwise expressly mentioned for retrospective operation.
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