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Case Law Details

Case Name : Eastland Switchgears Pvt. Ltd. & Anr Vs Assistant Commissioner of Revenue (Calcutta High Court)
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Eastland Switchgears Pvt. Ltd. & Anr Vs Assistant Commissioner of Revenue (Calcutta High Court)

Calcutta High Court has intervened in a GST dispute, directing the issuance of a fresh show-cause notice to Eastland Switchgears Pvt. Ltd. The case arose from a discrepancy memo and subsequent final audit report concerning a mismatch between GSTR 9 and GSTR 1 filings. The appellant had challenged the initial show-cause notice issued under Section 73 of the CGST Act, arguing that it lacked specific reasoning and failed to adequately address their replies to

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