CBIC asks GST officers to follow a more nuanced approach in employee secondment cases

In significant relief to taxpayers, the Central Board of Indirect Taxes and Customs (CBIC) has said officers should be more mindful in raising demand in secondment cases and should not apply the Supreme Court ruling in the Northern Operating Systems case “mechanically”. It has also said that Section 74(1) of the GST Act for sending a notice should only be invoked in cases of genuine fr…