https://www.taxtmi.com/caselaws?id=770280 The HC ruled that Notification No. 3/2023-CC (Rate) dated 26th July, 2023 regarding ground clearance measurement for passenger vehicles is prospective, not retrospective. For the disputed period September 2017 to July 2022, ground clearance must be measured in laden condition as previously practiced. The petitioner is liable for 20% compensation cess instead of the demanded 22% rate. The Board's clarification that the amendment is prospective is binding on respondents. Petition allowed. en-us Tue, 29 Apr 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770280 The HC ruled that Notification No. 3/2023-CC (Rate) dated 26th July, 2023 regarding ground clearance measurement for passenger vehicles is prospective, not retrospective. For the disputed period September 2017 to July 2022, ground clearance must be measured in laden condition as previously practiced. The petitioner is liable for 20% compensation cess instead of the demanded 22% rate. The Board's clarification that the amendment is prospective is binding on respondents. Petition allowed. Case-Laws GST Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770280