SABRE TRAVEL NETWORK (INDIA) PVT. LTD v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
SABRE TRAVEL NETWORK (INDIA) PVT. LTD
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 4570 of 2025 dated 02.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 7 & 9 & Section 13
Decision : In favour of assessee
Demand – Intermediary services – Constitutional validity of Section 13(8)(b) of IGST Act – Petitioner challenged orders of Advance Ruling Authority and AAAR holding its services as ‘intermediary services’ making place of supply the location of supplier (intra-state supply) – Petitioner contended services rendered to foreign client constitute export and Section 13(8)(b) ultra vires Constitution – AAAR declined jurisdiction to decide place of supply for determining export of services – Held: Petition disposed – Issues regarding classification as intermediary services, place of supply and export eligibility to be agitated in pending statutory appeal before Tribunal – Tribunal to decide appeal on merits independently without being influenced by AAAR order.
Represented By:
Counsel for the Petitioner: Abhishek A. Rastogi a/w. Pooja M. Rastogi a/w. Ms/ Meenal Songire, a/w. Aarya More
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