Calcutta HC directs Commissioner of CGST to File Affidavit to decide on Validity of Circular Issued by CBIC

The Calcutta High Court directed the Commissioner of CGST to submit an affidavit concerning the validity of a circular issued by the Central Board of Indirect Taxes and Customs (CBIC). The petitioner argued that the circular contradicted existing legal provisions. The court’s decision to demand a formal response aims to clarify the legal standing of the circular and its alignment with established tax regulations. This ruling has significant implications for businesses affected by conflicting or unclear regulatory guidelines, potentially influencing future circulars issued by the CBIC.