Retailer Discounts Not Taxable Services: Delhi HC

Vardhman Electronics Vs Additional Commissioner (Delhi High Court) Discount given by manufacturers to retailers, prima facie, cannot be considered as a consideration for services rendered by the retailer The Hon’ble Delhi High Court in the case of Vardhaman Electronics v. Additional Commissioner, CGST Delhi West & Ors. [W.P. (C) 6334/2025 & CM APPL. 28843/2025 dated May 13, 2025] held that the discount given by manufacturers to retailers, prima facie, cannot be considered as a consideration for services rendered by the retailer. Facts: Vardhman Electronics (“the Petitioner”) is a...