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TMI Blog2024 (6) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice on 22.01.2024 and 14.02.2024. The order impugned herein was issued thereafter. 3. Learned counsel for the petitioner submits that defect no.3 pertains to reversal of Input Tax Credit in respect of credit notes issued by the supplier. By referring to sub-section (3) of Section 15 of applicable GST statutes, learned counsel submits that the value of supply would not include a discount only if the conditions prescribed in clauses (a) or (b) of sub-section (3) are satisfied. According to him, the case at hand does not fall within the scope of sub-section (3). Consequently, he contends that the credit notes issued by the supplier were financial credit notes. He also refers to Circular No.92/11/2019-GST dated 07.03.2019 to substa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be liable to pay tax on the full value of supply. 7. On examining the impugned order, the following conclusion was recorded in respect of defect no.3: "I have carefully gone through the objection/reply filed by the taxable person and also perused the connected records. On examination of the documents it is noticed that the discount has been received after the sale was effected by the taxable person. The word discount received is nothing but an amount received from the supplier in the name of discount to increase the volume of sale during the year. In other words, the amount is related to good performance done by the taxable person by way of increasing the sale and thereby to boost the total turnover of the supplier / company, which resu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded earlier, the conclusion is ex facie erroneous on this issue, and the appellate authority under applicable GST statutes does not have the power to remand. Therefore, notwithstanding the fact that the petitioner had approached the appellate authority in respect of other issues, I am inclined to exercise jurisdiction. It is needless to say that a writ petition would not ordinarily be entertained once the person aggrieved has chosen to challenge other issues in an order before an appellate authority. 9. For reasons set out above, impugned order dated 12.03.2024 is set aside only insofar as defect no.3 relating to reversal of Input Tax Credit for the value of credit notes issued by the supplier is concerned. As a corollary, defect no.3 is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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