Alstom Transport India Limited Vs Commissioner of Commercial Taxes
Date: July 14, 2025
Subject Matter
IGST Demand on Secondment of Expatriate Employees Quashed, Citing 'Nil' Valuation Rule and Employer-Employee Relationship
Summary
This writ petition challenged a significant Integrated Goods and Services Tax (IGST) demand (approximately Rs. 59.57 crores) along with interest and penalties, imposed on the petitioner (a railway and metro infrastructure company) for the period July…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In the captioned petition, petitioner is assailing the orders dated 16.10.2024 vide Annexures-A to A5 passed by respondent No.4 and a further declaration is sought that the taxable value of the supply, if any, made by the overseas entities/expats to the petitioner is ‘Nil’ in terms of Section 15(4) of the Central Goods and Service…