Karnataka HC rules that salary paid to the Foreign Nationals cannot be subjected to IGST as import of service where there is a direct employer–employee relationship between the Indian Company and Foreign National

High Court holds that the transfer of business as a going concern is not a taxable supply under GST, recognises such transfer of business between two distinct GST registrations of the same legal entity, and permits transfer of unutilised input tax credit

M/s Alstom Transport India Limited Vs Additional Commissioner, CGST and Central Excise (Appeals) & Ors. [SCA No. 11025 of 2025 dated January 23, 2026

M/s Amritha Marketing vs. The Joint Commissioner of CGST & C.Ex. [W.P. No. 1380 of 2025] dated 26 November 2025

M/s. Sahil Enterprises Versus Union of India [WP (C) No. 688 of 2022], dated January 6, 2026