9911796707
TMI Blog2024 (4) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... atutory remedy of appeal under Section 107 of the The Central Goods and Services Tax Act, 2017 - HELD THAT:- The matter involves interpretation of a judgement rendered by Hon'ble the Apex Court in the case of C.C., C.E. S.T.-Bangalore vs. Northern Operating Systems Pvt Ltd. [ 2022 (5) TMI 967 - SUPREME COURT] . It is for this reason that several other High Courts have also entertained the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for opposite party nos.1 and 2 has filed preliminary objection against maintainability of the present writ petition filed against the order of assessment on the ground that the petitioner having a statutory remedy of appeal under Section 107 of the The Central Goods and Services Tax Act, 2017 [here-in-after referred to as CGST Act, 2017 for the sake of brevity] for adjudication of disputed qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the same principle besides the fact that the interest of the revenue insofar as payment in foreign currency is concerned, cannot be overlooked and to that extent the CGST would be payable at least. (5) Sri Sujit Ghosh, learned Senior Advocate assisted by Ms. Mannat Waraich and Sri Anuj Singh, learned counsel for the petitioner has taken us through various clauses of reimbursement agreement und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the employer in the course of or in relation to his employment . (7) The entire salary and benefits according to learned senior counsel appearing for the petitioner is accounted for under Section 192 of the Income Tax Act, 1962 for the purposes of deduction of income tax, therefore, no part of the salary payable to the foreign assignees has escaped the income tax. (8) That being so, such a con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. (11) Thus, the matter requires consideration on the nature of the agreement of employment and the application of law in the judgement rendered by Hon'ble the Apex Court in C.C., C.E. S.T.-Bangalore vs. Northern Operating Systems Pvt Ltd (supra) therefore, the preliminary objection for that limited purpose is overruled. (12) Let a counter affidavit be filed within three weeks to which r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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