The Delhi High Court granted partial relief to Huawei Telecommunications (India) by quashing reassessment notice and special audit for 2013–14, while upholding reassessment and audit directions for the 2015–16 assessment year.
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.