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    <title>2024 (10) TMI 1031 - DELHI HIGH COURT</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=760432</link>
      <description>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.</description>
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