https://www.taxtmi.com/caselaws?id=400155 Token tax liability was treated as resting on the registered owner or person in possession of the vehicle, while dealers under the revised regime merely collected and remitted the amount through the portal. Where authorities had already accepted token tax computed on vehicle price excluding GST and issued registration certificates on that basis, a later clarification requiring computation on the aggregate cost including GST could not be applied retrospectively. A clarification issued against an earlier notification cannot reopen completed transactions or fasten a new burden for a past period. The demand for differential token tax for the earlier period was therefore invalid and set aside. en-us Mon, 19 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400155 Token tax liability was treated as resting on the registered owner or person in possession of the vehicle, while dealers under the revised regime merely collected and remitted the amount through the portal. Where authorities had already accepted token tax computed on vehicle price excluding GST and issued registration certificates on that basis, a later clarification requiring computation on the aggregate cost including GST could not be applied retrospectively. A clarification issued against an earlier notification cannot reopen completed transactions or fasten a new burden for a past period. The demand for differential token tax for the earlier period was therefore invalid and set aside. Case-Laws GST Mon, 19 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400155