2023 (10) TMI 859

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..... l of input tax credit availed on reverse charge basis by relying on Section 16(4) of the CGST Act. After the decision of Supreme Court in the case of Northern Opertaing Systems, the Petitioner discharged IGST on the payments made to seconded employees/ related entities and availed input tax credit of the IGST paid. The Tax Department sought to deny the input tax credit by applying the time limit u .....

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..... mits that in the circumstances of the case where the GST returns are filed after the orders of the Hon ble Supreme Court conclusively holding that the salaries and other expenses would attract the GST, three different authorities have issued the impugned notices reading the provisions of Section 16(4) of the CGST Act without considering such decision. In consideration thereof, the interim order is .....

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