Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

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
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

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....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
16
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).