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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The HC granted time to the respondents to file a reply challenging the circular dated 27.10.2023 and the petitioner's contention that providing a corporate guarantee by a holding company to its subsidiary does not constitute a 'supply' or 'supply of service' taxable u/s 9 of the CGST Act, 2017. The HC stayed the operation of the impugned circular dated 27.10.2023 regarding Item No. 2 until further orders.

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