The Gauhati High Court held that GST registration cancellation under Section 29 read with Rule 21(e) must be independent and reasoned. Justice Arun Dev Choudhury ruled it cannot serve as coercion during investigation or rely solely on interim reports.
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.
