GST:
Discount mentioned in agreement can be corrected through subsequent communication:
- Order passed by Adjudicating Authority and upheld by Commissioner (Appeals) disallowing discount of 25% to assessee was set aside upon submission of amended agreement stating that 25% discount was applicable retrospectively from date of earlier agreement.
CESTAT, SOUTH ZONAL BENCH, CHENNAI [VANDEWIELE SAVIO INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS] (2024) 19 Centax 506 (Tri.-Mad) [15-04-2024]
