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Calcutta HC upholds GST SCN for Commission Income & directs adjudication
Case Law Details
- Case Name
- Eastland Switchgears Pvt. Ltd. & Anr. Vs Assistant Commissioner of Revenue & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Eastland Switchgears Pvt. Ltd. & Anr. Vs Assistant Commissioner of Revenue & Ors. (Calcutta High Court)
In the case Eastland Switchgears Pvt. Ltd. & Anr. Vs Assistant Commissioner of Revenue & Ors., the Calcutta High Court addressed the validity of a GST show-cause notice issued to the petitioner. The notice pertained to the alleged short payment of tax on commission income amounting to ₹16,56,267, received from PT Jembo Cable Company. The petitioner claimed the commission income was exempt under Entry No. 12AA of Notification No. 9/2017-IGST (R), which exemp...
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