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TMI Blog2025 (1) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... issued the show-cause notice. This Court emphasizes that the show-cause notice serves as a preliminary step in the adjudication process, allowing the petitioner to present further submissions and evidence before the adjudicating authority thereby adhering to the principles of natural justice. The petitioner is, therefore, requested to appear before the adjudicating authority who shall consider all the submissions of the petitioner before passing the adjudicating order. Conclusion - This Court concludes that the issuance of the show-cause notice was lawful, as the notice forms an integral part of the tax adjudication process. Moreover, the matter requires adjudication regarding whether the claimed exemption is applicable to the petitioner. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue of short payment of tax against commission income received from PT JEMBO CABLE amounting to Rs. 16,56,267 (IGST) along with interest under section 50 (1) of the CGST/WBGST Act, 2017, the Noticee states that it had provided a detailed reply claiming that the said supply was an exempt supply as per entry No. 12AA of Notification No. 9/2017-IGST (R) dated 28/06/2017 and the Noticee had provided all documentary evidence in this regard. However, while issuing the final audit report it has merely been stated that the said exemption is not applicable to the Noticee who is registered within the territory of WEST BENGAL, INDIA without giving any justification for denial of such claim of exemption from payment of tax. The Noticee states that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount is liable to be modified as the said service was an exempt service by the Noticee. 3. The decision by the undersigned on the above discrepancy stands and hence the liability remains as: The commission received by the RTP from PT JEMBO CABLE COMPANY which is Rs.92,00,927.00 will be taxable at 18% rate of Interest. Hence tax payable should be IGST = Rs.16,56,167.00 and the interest amount will be Rs.9,92,339.00." 4. Thus the petitioner is questioned in the show cause notice about the evasion of tax. 5. Heard learned counsel for the parties. 6. The show-cause notice issued on 19th November, 2024 is correctly issued by the respondent no. 1 in relation to the alleged short payment of tax on commission income where the authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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