https://www.taxtmi.com/caselaws?id=768392 HC considered a writ petition challenging a GST SCN as time-barred, beyond the scope of Section 74 CGST Act, and assailing the constitutional validity of Section 15(3)(a). Revenue alleged that discounts based on past transactions were a device to undervalue current supplies and evade GST; HC found this reasoning prima facie not correct. Holding that the petitioner had made out a strong prima facie case, HC stayed the effect and implementation of the impugned order. Respondent was directed to file an affidavit-in-reply by 15 April 2025; petitioner may file rejoinder by 22 April 2025. Matter is listed for admission on 29 April 2025. en-us Tue, 01 Apr 2025 00:00:00 +0530 Fri, 21 Nov 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768392 HC considered a writ petition challenging a GST SCN as time-barred, beyond the scope of Section 74 CGST Act, and assailing the constitutional validity of Section 15(3)(a). Revenue alleged that discounts based on past transactions were a device to undervalue current supplies and evade GST; HC found this reasoning prima facie not correct. Holding that the petitioner had made out a strong prima facie case, HC stayed the effect and implementation of the impugned order. Respondent was directed to file an affidavit-in-reply by 15 April 2025; petitioner may file rejoinder by 22 April 2025. Matter is listed for admission on 29 April 2025. Case-Laws GST Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768392