Matter restored back since fact that grant of discount has no tax effect under CGST not considered

Deepu Prasad Kini Vs State Tax Officer (Kerala High Court) Kerala High Court remanded the matter back to Appellate Authority since fact that the grant of discount has no tax effect under CGST has not been considered. Accordingly, order quashed and restored back. Facts- The short issue is regarding the treatment of the amount of discount received by the petitioners from their suppliers. The petitioner submits that there is no tax effect on account of the discount granted and that the matter has not been considered properly by the Appellate Authority or by the Assessing Authority and he will be ...