Tvl. Shivam Steels Vs Assistant Commissioner, State Tax
Date: June 25, 2024
Subject Matter
Tax can't be demanded on post sale discounts received by way of financial credit notes, on the ground that the taxpayer has promoted the business of the seller
Summary
The case law discusses a dispute regarding the eligibility of a discount and the reversal of Input Tax Credit under the GST statutes. Tax was demanded on post sale discounts received by way of financial credit notes, on the ground that by receiving s…
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records relating to passing of the impugned order bearing Ref.No. GSTIN 33ACRPM2806R1Z0/2019-20 dated 12.03.2024, along with summary of the order in Form DRC-7 bearing Ref.No. ZD3303240685298 dated 13.03.2024 (for the year 2019-20), passed by the respondent and q…