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EASTLAND SWITCHGEARS PVT. LTD. & ANOTHER vs. THE ASSISTANT COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ

Pet. Counsel

Ankit Kanodia

Megha Agarwal

Piyush Khaitan

Res. Counsel

Anirban Ray

T. M. Siddiqui

N. Chatterjee

Petitioner / Applicant	EASTLAND SWITCHGEARS PVT. LTD. & ANOTHER
Respondent	THE ASSISTANT COMMISSIONER OF REVENUE & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jan 15, 2025
Order No.	WPA 28834 of 2024
Citation	2025(1) TAXREPLY 12276
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Notification No.9/2017 Integrated Tax (Rate)

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HSN / SAC Code 9961

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ORDER
1. Learned counsel appearing for the petitioner submits that a show-cause notice dated 19th 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) and on perusal of the said show-cause notice it is seen that except extracting the reply given by the petitioners herein, the authorities did not deal with the contentions which were placed by the petitioner in the reply to the pre show-cause notice. Thus the show-cause notice was issued without application of mind and does not reflect an independent or reasoned consideration of the petitioner’s submission. Consequently, the petitioner contends that the show-cause notice, being devoid of due consideration, is liable to be set aside. 2. Learned counsel appearing for the respondent authorities narrating the show-cause notice has stat....