Case Law Details
Case Name : JSW Steel Limited Vs Directorate General Of GST Intelligence & Ors. (Delhi High Court)
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All High Courts Delhi High Court
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JSW Steel Limited Vs Directorate General Of GST Intelligence & Ors. (Delhi High Court)
Delhi HC issued notice in circular mandating CA certification for proving credit reversal for post sales discount
Summary: In the case of M/s. JSW Steel Limited v. DGGI and Ors., the Delhi High Court issued a notice regarding the challenge to Circular No. 212/6/2024-GST, which mandates that suppliers obtain a Chartered Accountant (CA) or Chartered Management Accountant (CMA) certificate to prove credit reversal for post-sales discounts. JSW Steel filed a writ petition contesting the requirement to provi...
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