PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. LAST PEAK DATA PRIVATE LIMITED
ITAT/106/2018HC Calcutta26 Mar 2021
Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY
246A, 269A and 279A had
been introduced into the Constitution for introduction of Goods and
Services Tax by subsuming all indirect taxes. Section 17 of the 101st
Amendment Act, had omitted Entry 52 from List II, VII Schedule of
the Constitution of India. Section 19 of the 101st Amendment had
provided for transitional measures by empowering the competent
