Case LawWPA 28834 of 2024
Eastland Switchgears Pvt. Ltd. & Anr. Vs Assistant Commissioner of Revenue
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- January 14, 2025
- Type:
- Writ Petition
- Members:
- Rajarshi Bharadwaj
Subject
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…
Judgement
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…