https://www.taxtmi.com/forum/issue?id=119075 The department issued a demand seeking higher compensation cess for past periods under the 2017 notification and cites the 2023 notification's substituted entry and explanation defining ground clearance in unladen condition. Because the statutory mechanism for inserting explanations treats explanations issued within one year as part of the original notification, and the 2023 explanation was issued after that period, the pre 2023 legal position must be determined from the 2017 entry itself. Taxpayers can contest classification, insist revenue bears the burden of proof, and use the 2023 explanation as evidence of bona fide ambiguity for limitation and penalty defenses. en-us Thu, 18 Apr 2024 07:57:32 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119075 The department issued a demand seeking higher compensation cess for past periods under the 2017 notification and cites the 2023 notification's substituted entry and explanation defining ground clearance in unladen condition. Because the statutory mechanism for inserting explanations treats explanations issued within one year as part of the original notification, and the 2023 explanation was issued after that period, the pre 2023 legal position must be determined from the 2017 entry itself. Taxpayers can contest classification, insist revenue bears the burden of proof, and use the 2023 explanation as evidence of bona fide ambiguity for limitation and penalty defenses. Discussion-Forum GST Thu, 18 Apr 2024 07:57:32 +0530 https://www.taxtmi.com/forum/issue?id=119075