Post-Sale Discounts allowed u/s 15(3) of GST Act: Bombay HC in Interim Relief to Hindustan Coca-Cola [Read Order]
The fundamental point raised in the present Writ Petition is that the Revenue have completely misconstrued the provisions of Section 15(3)(a) of the CGST Act
By Manu Sharma - On April 7, 2025 11:46 am - 2 mins read
The Bombay High Court has made a preliminary observation that Post-Sale Discounts are allowable under section 15(3) of the Goods and Services Tax Act, 2017 in a case pertaining to alleged contraventions of the Goods and Services Tax Act by way of discounts on the basis of past transactions by Hindustan Coca-Cola. The fundamental point…
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