https://www.taxtmi.com/caselaws?id=787387 Challenge to the statutory treatment of post contractual trade discounts under Section 15(3)(b) of the CGST Act is raised as prima facie invalid insofar as discounts computed after contract formation alter transaction value; invocation of penal proceedings under Section 74 is prima facie open to challenge on the facts presented; and interim protection has been granted to restrain recovery during pendency subject to a deposit condition of a portion of the disputed tax (taking into account amounts already deposited or recovered). en-us Thu, 26 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787387 Challenge to the statutory treatment of post contractual trade discounts under Section 15(3)(b) of the CGST Act is raised as prima facie invalid insofar as discounts computed after contract formation alter transaction value; invocation of penal proceedings under Section 74 is prima facie open to challenge on the facts presented; and interim protection has been granted to restrain recovery during pendency subject to a deposit condition of a portion of the disputed tax (taking into account amounts already deposited or recovered). Case-Laws GST Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787387