Huawei Technologies India Private Limited Vs State of Karnataka
Date: December 4, 2025
Subject Matter
Salaries to Foreign National Employees Exempt from IGST Under Employer-Employee Exclusion and Nil Valuation
Summary
The petition is allowed , and the impugned show cause notice demanding IGST on salaries paid to foreign national employees is set aside . The Court found that the relationship between the petitioner and the foreign nationals is one of employer-employ…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks for the following reliefs:- “a) Issue a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction under Article 226 of the Constitution of India quashing the impugned show cause notice dated 23.12.2023 bearing No.ADCOM (ENF)/SC/DCCT-01/GST/ADJN-28/2023-24 is…