Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Binding nature of FAQs

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. 1006/13/2015-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 b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inding 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 statutory force . Circulars are binding for the department, if not contrary to the law. - Reply By Padmanathan Kollengode - The Reply = FAQ and F .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lyers 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 safeguards followed in the SOP were not given effect to ? - Reply By KASTURI SETHI - The Reply = Answer is NO. - Reply By Shilpi Jai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n - 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 many cases you may find that it is relied upon. Though this does not alter the fact that edication guide is not binding but .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gives some better understanding of the issue. - Binding nature of FAQs - Query Started By: - Kevin Shah Dated:- 17-7-2023 Goods and Services Tax - GST - Got 7 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates