Allahabad HC to Examine GST Law on Trade Discounts in Oppo Mobile Case

Oppo Mobile India Private Limited Vs Union Of India And 3 Others (Allahabad High Court) The Allahabad High Court considered a writ petition challenging the validity of Section 15(3)(b) of the Central Goods and Services Tax (CGST) Act. The petitioner argued that trade discounts arising from an original agreement but computed after the supply should not affect the determination of transaction value for GST purposes. Reliance was placed on earlier Supreme Court judgments, including Deputy Commissioner of Sales Tax (Law) Board of Revenue (Taxes) Ernakulam v. Advani Oerlikon (P.) Ltd. and Southern ...