Power of TRU under GST to issue clarification regarding ...

TRU's GST Circulars Lacking Authority Under CGST Act May Be Void; Lacks Power for Goods Classification Directives.

November 18, 2023

Case Laws GST HC

Power of TRU under GST to issue clarification regarding Classification of Goods - Tax Research Unit (TRU) - In the absence of a conferral of any power upon the TRU, or it being recognized as being statutorily enabled to issue any clarification or directive under Section 168 of the CGST Act, the circular is liable to be quashed and set aside on this ground alone. - HC

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Power of TRU under GST to issue clarification regarding ...

TRU's GST Circulars Lacking Authority Under CGST Act May Be Void; Lacks Power for Goods Classification Directives.

November 18, 2023

Case Laws GST HC

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