Vardhman Electronics Vs Additional Commissioner, Central Tax
Date: May 12, 2025
Subject Matter
Discounts given by manufacturers to retailers generally cannot be considered consideration for services
Summary
The Delhi High Court has temporarily halted a ₹9.85 crore GST demand and penalties imposed on Vardhman Electronics. The retailer, which sells household appliances and electronic goods, received discounts from manufacturers. However, the GST Departmen…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner – Vardhman Electronics under Article 226 of the Constitution of India inter alia assailing the Show Cause Notice dated 26th September, 2023 issued by the Additional Commissioner, CGST Delhi, Audit-II (hereinafter, the ‘Additional Comm…