Imposition of any tax by way of a circular without making due ...
Tax Imposed by Circular Invalid Without Notification Amendment, Violates CGST Act Section 11(1) & Section 3.
September 13, 2018
Case Laws GST HC
Imposition of any tax by way of a circular without making due amendment in the notification is patently without jurisdiction and is violative of the provisions of section 11 (1) read with section 3 of the CGST Act
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