Calcutta HC upholds GST SCN for Commission Income & directs adjudication

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 exempts intermediary s...