No GST Without Invoice for Services from Foreign Affiliate: Delhi HC

Thales India Private Limited Vs Additional Commissioner of CGST (Delhi High Court)

The Delhi High Court has quashed a show-cause notice (SCN) issued to Thales India Private Limited by the Additional Commissioner of CGST, challenging the company’s Goods and Services Tax (GST) liability concerning seconded employees. The court’s decision, relied heavily on a clarification issued by the Central Board of Indirect Taxes and Customs (CBIC) and a recent judicial precedent.

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