The Bombay High Court set aside denial of Golden Cryo Pvt. Ltd. Rs 23.67 crore GST refund, criticising officials for undue haste and procedural violations, holding such actions contrary to law and rule of law in refund adjudication process.
The Karnataka High Court ruled in Huawei Technologies India Private Limited vs. State of Karnataka that salaries paid to expatriate employees are not liable to IGST under reverse charge when a genuine employer-employee relationship exists, rejecting the revenue’s manpower supply service classification claim.
