Court :
Karnataka High Court
Brief :
The Hon'ble Karnataka High Court in the case of M/s Alstom Transport India Ltd. v. State of Karnataka [Writ Petition No. 23915 of 2023 dated July 09, 2024] passed an ad-interim stay order on the adjudication proceedings seeking the levy of the Integrated Goods and Service Tax ("IGST") on the salaries paid directly to expatriates and held that that Circular No. 210/4/2024-GST dated June 26, 2024("the Circular") might have bearing on stand of Assessee insofar show cause notice ("SCN") is concerned. Therefore, without getting into merits of matter, the Assessee was to be relegated to stage of reply to SCN and authorities concerned could take note of applicability of Circular to facts on hand.
Citation :
Writ Petition No. 23915 of 2023 dated July 09, 2024
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