2023 (11) TMI 1344

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..... sued by the Tax Research Unit of the Respondent No. 1 - petitioners argued that the circular improperly clarified the classification of a specific product and contended that any clarification regarding exemption notifications should be issued within one year through a notification, not a circular - HELD THAT:- It is not necessary to examine any of the contentions, as advanced by the petitioners as .....

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..... tish Kumar, Senior Standing Counsel ORDER 1. The petitioners have filed the present petitions, inter alia, praying that Paragraphs 4.1, 4.2 and 4.3 of the Circular No. 80/54/2018-GST dated 31.12.2018, issued by the Tax Research Unit (hereafter 'TRU') of the Respondent No. 1, be set aside. 2. It is the petitioners' contention that no such clarification as to how a specific product was required .....

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