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Binding nature of FAQs

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..... Binding nature of FAQs
Query (Issue) Started By: - Kevin Shah Dated:- 17-7-2023 Last Reply Date:- 23-7-2023 Goods and Services Tax - GST
Got 7 Replies
GST
Whether FAQs / flyers are binding on GST authorities and CBIC? Please provide relevant case laws, if available. Reply By KASTURI SETHI: The Reply: Binding nature of Circulars and Instructions -- Clarification Circular No. 1006/ .....

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..... 13/2015-CX, dated 21-9-2015 Reply By Kevin Shah: The Reply: Dear Kasturi ji, Thanks for your response. Could you please help me for ascertaining binding nature of FAQs issued by department? Reply By KASTURI SETHI: The Reply: FAQs are just guidelines to understand the issue. These are different from the status of circulars. In real terms, FAQs, Flyers, Press Release, Circulars have no statutor .....

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..... y force. Circulars are binding for the department, if not contrary to the law. Reply By Padmanathan Kollengode: The Reply: FAQ and Flyers are only for educational purpose and they are not binding on Dept or CBIC. Reply By Gautam Godhwani: The Reply: Sir on another page, are the SOP's issued by the department binding on the officers ? Can a proceeding be challenged if the procedure or safeg .....

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..... uards followed in the SOP were not given effect to ? Reply By KASTURI SETHI: The Reply: Answer is NO. Reply By Shilpi Jain: The Reply: SOP provided by way of circulars - binding. FAQs - only for better understanding. Not binding. Also if you look at the education guide under ST which came in 2012 - it clearly mentions it is for better understanding only and not having legal force, still in m .....

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..... any cases you may find that it is relied upon. Though this does not alter the fact that edication guide is not binding but gives some better understanding of the issue.
Discussion Forum - Knowledge Sharing .....

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