CBIC Circular clarifying Pre-SCN Consultation Norms on Service Tax has no Retrospective Effect: Gauhati HC [Read Order]

CBIC - Pre-SCN - Service Tax has - Gauhati HC - taxscan

The Gauhati High Court has held that a circular issued by the Central Board of Indirect Taxes and Customs (CBIC) clarifying the rules for pre-show cause notice consultation which only clarifies the CBIC’s original instructions and does not bring anything new is clarificatory in nature and operates retrospectively. Justice Devashis Baruah was considering a petition…

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