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METAL ONE CORPORATION INDIA PVT. LTD., vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Tushar Jarwal
Rahul Sateeja
Rupender Sinhmar
Res. Counsel
Uma Prasuna Bachu
Harpreet Singh
Suhani Mathur

Petitioner / Applicant

METAL ONE CORPORATION INDIA PVT. LTD.,
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Oct 22, 2024
Order No.

W. P. (C) 14945/2023 & CM APPL. 59655/2023 (Interim Relief), W. P. (C) 2039/2024 & CM APPL. 8537/2024 (Stay), W. P. (C) 4834/2024 & CM APPL. 19730/2024 (Stay), W. P. (C) 4979/2024 & CM APPL. 20374/2024 (Stay), W. P. (C) 9801/2024 & CM APPL. 40176/2024 (Interim Relief)

Citation

2024(10) TAXREPLY 11477
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ORDER

JUDGMENT YASHWANT VARMA, J. (Oral) 1. These writ petitions impugn the Show Cause Notices [SCNs] which had come to be issued by the respondents and pertained to a perceived liability of tax under the Central Goods and Services Tax, Act 2017 [Act] on supply of services and which in turn was connected with the placement of foreign expatriates to aid and assist in the functions being carried out by the writ petitioners. 2. Although the existence of seconded employees in India and secondment itself appears to have been originally contested, the petitioners went on to state that they did not propose to agitate those issues in light of subsequent developments. The petitioners contended that those issues may no longer be of relevance in light of the clarification issued by the Central Board of Indirect Taxes and Customs [CBIC] and which we propose to notice in the following parts of this order. 3. Since most of the SCNs proceed on identical line....

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