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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        HC ruled that Notification No. 3/2023-CC (Rate) dated 26th July, 2023 is prospective, not retrospective. Ground clearance for motor vehicles' Compensation Cess calculation must be measured in laden condition for the period September 2017 to July 2022. Petitioners are liable to pay Compensation Cess at 20% rate during this period, invalidating the 22% levy. The Board's clarification, based on GST Council recommendation, was deemed binding, resulting in the petition being allowed with modified Cess calculation.

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