Delhi HC Stays GST RCM Demand on Seconded Employees: Metal One Corporation Case

Metal One Corporation India Pvt. Ltd Vs Union Of India & Ors. (Delhi High Court)

Delhi High Court’s interim relief to Metal One Corp. by staying GST Reverse Charge Mechanism (RCM) show cause notices. Analysis of tax liability on salaries paid to seconded employees.

Introduction: The Delhi High Court has granted relief to Metal One Corporation India Pvt. Ltd. by staying the show cause notices (SCNs) demanding ₹3.09 Crores under GST Reverse Charge Mechanism (RCM). The dispute revolves around the tax liability on salaries paid to seconded employees from its holding company. Let’s explore the details of the case and the court’s interim decision.

Detailed Analysis:

1. Background of the Case:

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