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TMI Blog2025 (1) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... of service taxable under Section 9 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The issue involved in the present Petition is a recurring issue. This issue is pending before the several High Courts. The Delhi High Court has in fact granted a stay that no coercive action shall be taken against the Petitioner in case a final assessment order is passed or a demand is created. The Tel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 2023, in so far as it relates to Item No. 2 thereof, is hereby stayed. - B. P. COLABAWALLA FIRDOSH P. POONIWALLA, JJ. For the Petitioner: Mr. Rohan Shah, Senior Advocate a/w Kumar Visalaksh, Ajitesh Dayal Singh, Ginita Bodani, Rahul Khurana, Mohammed Anajwalla i/b Economic Laws Practice, Advocates. For the Respondent: Mr. Y.R. Mishra a/w Sangeeta Yadav, Advocates. P.C. 1. The above Writ Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the Petitioner seeking certain information from the Petitioner for the period 1st July 2017 till March 2021 in relation to corporate guarantees given by the Petitioner, the said notice is also challenged. 2. The learned advocate appearing on behalf of the Respondents submitted that since the Final Audit Report [of the audit conducted] has been issued, the office of the Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a demand is created. The Telangana High Court has stayed the effect and operation of the circular dated 27th October 2023. Even the Punjab and Haryana High Court has stayed the effect and operation of the impugned circular 27th October 2023. 4. Considering that this is an important issue, we grant time to the Respondents to file their affidavit-in-reply to the above Writ Petition in so far as it l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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