Sub-section (3) of Section 15 of applicable GST statutes...

Sub-section (3) of Section 15 of applicable GST statutes provides for reduction in value of supply on account of discount, if recorded in invoice or established by agreement before or at time of supply. Petitioner prima facie established neither requirement satisfied, hence supplier liable to pay tax on full value. Exercise of jurisdiction under Article 226 discretionary, subject to availability of efficacious alternative remedy. Existence of alternative remedy material consideration, not bar. Petitioner approached appellate authority for other issues, but approached HC on this pure legal issue as appellate authority lacks power to remand. Impugned order set aside relating to reversal of Input Tax Credit for credit notes issued by supplier. Defect no.3 remanded for reconsideration by original authority after providing reasonable opportunity and personal hearing to petitioner. Fresh order to be issued within three months. Petition disposed off by way of remand.

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