https://www.scconline.com/blog/post/2021/11/04/whether-the-supplementary-invoices-relate-to-the-date-of-original-clearance-or-the-date-on-which-the-supplementary-invoice-was-raised/
CESTAT | Whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised? Tribunal answers