Validity of a circular.....

225 views
User Avatar

244 Points Posted on 11 November 2020
can a circular overrides law.....?
0 Reply Share Follow
On 11 November 2020 at 22:07 Report
Replies (3)
Quick Summary
Tax circulars are issued to clarify issues faced by taxpayers and are therefore 'clarificatory' in nature. They cannot override the actual provisions of the law or rules established by courts. Circulars serve as internal guidance for government departments rather than superseding legal statutes.

User Avatar

Student
23693 Points Posted on 11 November 2020
No. Circulars are basically issued for clarifying the problems being faced by the taxpayers. They are "Clarificatory" in nature. Thus a Circular cannot override the Provisions of the Law.
Reply
On 11 November 2020 at 22:19
User Avatar

Tax consultant
5895 Points Posted on 12 November 2020
No a circular cannot override law or rule laid by the courts
Reply
On 12 November 2020 at 00:38
User Avatar

GST Practitioner
55067 Points Posted on 12 November 2020
No never ..... circular are for internal information for department.
Reply
On 12 November 2020 at 23:50

Leave a Reply

Post Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Recent Topics :

  1. IT Return Refund Status AY 2026-27
  2. Clarification Regarding Income Tax Demand Notice
  3. Online PAN Download: Check How?
  4. Demand of Late fee/Interest under section 75 of GS
  5. DSC registration on TRACES portal
  6. Can we get registered for MCA if we get a Virtual
  7. DONATION PAYMENT REG
  8. GST IDS Refund – Statement 01A: Invoice Not
  9. TDS deposit code & TDS return
  10. AIS VS GST Mismatch- FY 2025-26

More recent discussions | Post

Related Topics :

Loading