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P&H HC Remands Expatriate Secondment GST Dispute for Fresh Consideration
Case Law Details
- Case Name
- Yamazen Machinery & Tools India Pvt. Ltd. Vs Union of India and others (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Yamazen Machinery & Tools India Pvt. Ltd. Vs Union of India and others (Punjab and Haryana High Court)
GST on secondment of expatriate employees by overseas entities: P&H HC remands matter to consider CBIC Circular No. 210/4/2024-GST and CBIC Instruction No. 05/2023-GST
The Petitioner is an Indian subsidiary of a Japanese Multinational. A demand of GST of over Rs. 4 crores along with interest and penalty was confirmed against it; on reverse charge basis; on secondment/deputation of expatriate employees by overseas group entities. The same was challenged in writ petition.
The Hon’ble ...




