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2025 (1) TMI 589

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..... l Goods and Services Tax Act, 2017 - HELD THAT:- It is directed that the affidavit in reply, if any, shall be filed within a period of four weeks from today and a copy of the same shall be served on the advocates for the Petitioner. If the Petitioner wants to file any affidavit in rejoinder, they may do so within a period of two weeks from the date of service of the affidavit in reply. In the mean .....

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..... ubsidiaries or related entities is not a supply under Section 7 of the Central Goods and Services Tax Act, 2017 ( CGST Act ) and is not leviable to tax under Section 9 of the CGST Act. A further direction is sought that the impugned Circulars dated 27th October 2023 and 11th July 2024 as well as the impugned Rule 28 (2) of the CGST Rules and the impugned Notifications dated 26th October 2023 and 1 .....

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..... the provisions of IGST Act. It is the case of the Petitioner that in the facts of the present case though this is an interstate supply if at all the provisions of the State GST laws as well as the Central GST laws have been invoked. This is the first objection to the impugned order dated 29th August 2024 and the subsequent show cause notice dated 18th November 2024. We must add here that, it is a .....

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..... nts to file any affidavit in rejoinder, they may do so within a period of two weeks from the date of service of the affidavit in reply. 5. In the meanwhile and without prejudice to the rights an contentions of the parties, and until further orders, the operation and effect of the impugned order dated 29th August 2024 and the impugned show cause notice dated 18th November 2024 are hereby stayed. 6. .....

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