2024 (3) TMI 1311

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... idiary is not in the nature of supply of services taxable under Section 9 of the Central Goods Service Tax Act, 2017 - HELD THAT:- Issue notice. List on 08.07.2024. - HON'BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA For the Petitioners Through: Mr. Balbir Singh, Senior Advocate with Mr. Kumar Visalaksh, Mr. Udit Jain Mr. Ajitesh Dayal Singh, Advocates. For the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rporate Guarantee in GST. 3. Learned Senior Counsel for the petitioner submits that in the case of group company, the CESTAT Chennai in the case titled M /s Sterlite Industries India Ltd vs Commissioner of GST Central Excise 2019 (2) TMI 1249 had held that the provision of only a Corporate Guarantee to an associate company is like an in-house guarantee and does not amount to providing any services .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e summons have been received under Section 70 of the CGST Act, 2017, requiring the petitioner to provide all information with regard to Corporate Guarantees provided till date. He submits that in response thereto, the Officers of the petitioner have already appeared and provided the requisite information. 7. Learned Senior Counsel further submits that the provision of Corporate Guarantee is in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X