Post-sale discounts and guarantee commission under GST were kept open, with proceedings allowed to continue but no ruling on those issues.

A challenge to a circular and show cause notice on post-sale discounts under Section 15(3)(b) of the CGST Act and the alleged GST liability on guarantee commission was taken up for interim protection. The respondents were permitted to continue the proceedings under the show cause notice, but were restrained from deciding the issues relating to discounts under Section 15(3)(b) and guarantee commission until further consideration. The petitioner was also given time to file a response, preserving its opportunity to contest the demands on those issues.

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Issues: Whether the challenge to the impugned circular and show cause notice concerning post-sale discounts under Section 15(3)(b) of the Central Goods and Services Tax Act, 2017 and the alleged GST liability on guarantee commission warranted interim protection.

Outcome: Notice issued. The respondents were permitted to continue the proceedings under the show cause notice, but were directed to desist from ruling on the issues relating to discounts under Section 15(3)(b) and guarantee commission. The petitioner was granted time to file a response.

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