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2024 (7) TMI 1149

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..... the petitioners have already represented and have taken time as such before the Revenue on 20.11.2023 that they are in the process of collating the documents to prepare a comprehensive response, the necessary response be filed by 15.01.2024. The respondents shall then take a decision on the same. In case any adverse order is passed against the petitioners during the pendency of the writ petition, .....

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..... for administrative convenience and the said company was to act as a paying office. The balance amount was to be paid by way of employment agreements to be entered into with each identified Expatriate and the petitioner was to bear all personnel costs and expenses. Reference is made to one such agreement dated 20.11.2015 (Annexure P-3) whereby a Whole-time Director was employed for a period of 3 ye .....

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..... P-4). 3. It is the case of the counsel that thereafter the company had voluntarily deposited a sum of Rs.1,32,88,959/- towards IGST on amount reimbursed to overseas entity for the Haryana GST Registration Number. A similar payment of Rs.11,30,474/- was made for the Tamil Nadu GST Registration Number, totalling Rs.1,44,19,433/- plus interest of Rs.42,17,774/-. It is submitted that the notice under .....

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..... ceeding ahead. Reliance is also placed upon the fact that similar issue has also been raised before the Delhi High Court in Metal One Corporation India Pvt. Ltd. vs. Union of India and others apart from the fact that this Court has also taken notice in CWP-25351-2023, M/s. Mitsubishi Electric India Pvt. Ltd. vs. Union of India and others and passed an interim order on 09.11.2023. 5. Notice of moti .....

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