https://www.taxtmi.com/circulars?id=68665 Where genuine doubt arises from competing tariff entries or divergent interpretations, past returns and payments made by taxpayers at a lower competing rate (including nil rate under an exemption entry) will be accepted as full discharge of tax liability for the period regularized on an "as is / as is, where is" basis; taxpayers who paid a higher rate are not entitled to refunds, and regularisation does not protect cases where no tax was paid, in which event the appropriate tax will be recovered. en-us Fri, 16 May 2025 00:00:00 +0530 Sat, 21 Jun 2025 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68665 Where genuine doubt arises from competing tariff entries or divergent interpretations, past returns and payments made by taxpayers at a lower competing rate (including nil rate under an exemption entry) will be accepted as full discharge of tax liability for the period regularized on an "as is / as is, where is" basis; taxpayers who paid a higher rate are not entitled to refunds, and regularisation does not protect cases where no tax was paid, in which event the appropriate tax will be recovered. Circulars GST - States Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68665