Mercedes Benz India Pvt. Ltd. Vs Union of India & Others
Date: April 28, 2025
Subject Matter
Compensation Cess for passenger vehicles should be determined based on laden ground clearance
Summary
In the case heard by the Bombay High Court on May 21, 2025, Mercedes-Benz India Pvt. Ltd. contested the tax authorities' calculation of Compensation Cess for its passenger vehicles. The core issue involved how "ground clearance" should be interpreted…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard the learned Counsel for the parties. 2. Rule is made returnable forthwith at the request of and with the consent of the learned Counsel for the parties and heard finally. 3. This Petition challenges Order-in-Original dated 21 st January, 2025 along with Rectification Order dated 13 th March, 2025. Petitioner No.1 is, inter a…