Eastland Switchgears Pvt. Ltd. & Anr. Vs Assistant Commissioner of Revenue

Date: January 14, 2025

Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Rajarshi Bharadwaj
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Subject Matter

SCN on Commission Income: Taxpayer directed to appear before the adjudicating authority

Show Cause Notice

Summary

In this case, the petitioner challenged a show-cause notice issued by the Assistant Commissioner of Revenue concerning an alleged short payment of IGST amounting to Rs. 16,56,267 on commission income received from PT JEMBO CABLE COMPANY. The petition…

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Learned counsel appearing for the petitioner submits that a show-cause notice dated 19 th November, 2024 was issued by the Assistant Commissioner of Revenue being the respondent no.1 in the instant case regarding the issue of short payment of tax against commission income received from PT JEMBO CABLE COMPANY amounting to Rs.16,56,267/-(IGST) a…

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