Pre agreed Post Sale Discounts - Hindustan Coca-Cola Beverages vs. UOI

At J the App by JustIDT, we are perennially endeavoring to bring to their subscribers the world of Indirect taxes (for now. we will soon get into the entire tax and regulatory space). What happens when you put the cart before the horse. Discount on flow of goods happen from a manufacturer to distributor to retailer. What happens if the revenue is to allege that the discount moved from distributor to the retailer and then accordingly adjusted later by the manufacturer to the distributor. In what can turn out to be a trail blazing case, the Honble Mumbai High Court gives an interim order and holding there is prima facie merits in the case of Hindustan Coca-Cola Beverages Pvt. Ltd. Versus Union of India & Ors passed by Mumbai High Court by way of Interim order in Writ petition No 3674 Of 2025.