2023 (11) TMI 210

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....ran submits that the impugned show cause notice is issued in the light of the decision of the Hon'ble Supreme Court in C.C., C.E., & S.T., Bangalore [Adjudication] v. Northern Operating Systems Pvt. Ltd., reported in 2023 [61] GSTL 129 [SC] notwithstanding the very distinguishable circumstances in the present case. The petitioner has employed certain expatriates and is paying salary in the Indian ....