SC: Public Premises Act Prevails over State Rent Laws For Evicting Unauthorised Occupants || SC: Doctors Were Unwavering Heroes in COVID-19, and Their Sacrifice Remains Indelible || SC Sets Up Secondary Medical Board to Assess Passive Euthanasia Plea of Man in Vegetative State || NCLAT: Amounts Listed As ‘Other Advances’ in Company’s Balance Sheet aren’t Financial Debt under IBC || NCLT Ahmedabad: Objections to Coc Cannot Bar RP From Challenging Preferential Transactions || J&K&L HC: Courts Should Exercise Caution When Granting Interim Relief in Public Infrastructure Cases || Bombay HC: SARFAESI Sale Invalid if Sale Certificate is Not Issued Prior to IBC Moratorium || Supreme Court: Police May Freeze Bank Accounts under S.102 CrPC in Prevention of Corruption Cases || SC: Arbitrator’s Mandate Ends on Time Expiry; Substituted Arbitrator Must Continue After Extension || SC: Woman May Move Her Department’s ICC For Harassment by Employee of Another Workplace

Clarification regarding binding nature of circular and instructions- (Ministry of Finance ) (21 Sep 2015)

MANU/EXCR/0013/2015

Excise

In light of various decisions by the Supreme Court, the Ministry of Finance issued clarifications on whether service tax, customs and excise field officers are bound by circulars, during the period the circular has not been rescinded. It disseminated, Circulars contrary to the judgments of the Supreme Court become non-est in law and should not be followed. All pending cases pursuant to the law laid down by the High Court or Supreme Court would have to conform to such decisions.

Relevant : Commissioner of Central Excise, Bolpur v. Ratan Melting and Wire Industries MANU/SC/4587/2008

Tags : TAX CIRCULAR OVERRIDE JUDGMENT SUPREME COURT

Share :