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TMI Blog2025 (1) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... dent No. 1 UOI: Mr. Ashutosh Mishra, Advocates. For the State of Maharashtra/Respondent Nos. 2, 4 and 5: Ms. Jyoti Chavan, Addl. G.P. with Mr. Himanshu Takke, AGP,. P.C. 1. The above Writ Petition is filed seeking a declaration that the activity of the Petitioner issuing a corporate guarantee on behalf of its subsidiaries or related entities is not a "supply" under Section 7 of the Central G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, even assuming for the sake of argument that the activity of providing a corporate guarantee by the Petitioner to its subsidiaries or related parties is a supply of service, it is not a intrastate supply attracting the provisions of the State and the Central GST laws, but is an interstate supply which would attract the provisions of IGST Act. It is the case of the Petitioner that in the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case the provisions of the IGST, Act would apply or the provisions of the CGST Act would apply. Acceding to her request, we direct 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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