SABRE TRAVEL NETWORK (INDIA) PVT LTD vs UNION OF INDIA THROUGH SECRETARY, MINISTRY OF FINANCE — WP/4570/2025

Case under Central Goods and Services Tax Act,2017 Section 2(93). Disposed: Contested--DISPOSED OFF on 02nd April 2026.

Case disposed

CNR: HCBM020093082024

e-Filing Number

16-03-2024

Filing Number

WP/9304/2024

Filing Date

16-Mar-2024

Registration No

WP/4570/2025

Registration Date

24-Nov-2025

Judge

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Coram

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Bench Type

Division

Category

INDIRECT TAXES ( 17 )

Sub-Category

GST Goods and Services Tax ( 100 )

Judicial Branch

Original

Decision Date

02-Apr-2026

Nature of Disposal

Contested--DISPOSED OFF

Last updated 23-Apr-2026

Acts & Sections

Central Goods and Services Tax Act,2017 Section 2(93)
Integrated Goods and Services Tax (Amendment) Act Section 13(8)(B),2(6),2(13),8(2)

Petitioner(s)

  1. 1.SABRE TRAVEL NETWORK (INDIA) PVT LTD

    Adv. Abhishek Rastogi

Respondent(s)

  1. 1.UNION OF INDIA THROUGH SECRETARY, MINISTRY OF FINANCE

  2. 2.STATE OF MAHARASHTRA THROUGH SECRETARY, FINANCE DEPARTMENT

  3. 3.CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH CHAIRMAN

  4. 4.GOODS AND SERVICES TAX COUNCIL, THROUGH ADDITIONAL COUNCIL

  5. 5.THE MAHARASHTRA APPELLATE AUTHORITY FOR ADVANCE RULING FOR GOODS AND SERVICES TAX

  6. 6.THE MAHARASHTRA AUTHORITY FOR ADVANCE RULING FOR GOODS AND SERVICE TAX GST

Case History

  1. Case disposedDisposed

  2. 02-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

    The Bombay High Court disposed of Sabre Travel Network's writ petition challenging GST classification of its services as "intermediary services" under Section 13(8)(b) of the IGST Act, directing that all issues be decided by the Tribunal on independent merits without being influenced by the Appellate Authority for Advance Ruling's order. The court kept all contentions of parties open and imposed no costs, effectively allowing the substantive GST dispute to proceed through the appellate tribunal rather than resolving it at the High Court level. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 02-Apr-2026

    High On Board -

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Shri Justice Farhan Parvez Dubash

  4. 26-Mar-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Shri Justice Farhan Parvez DubashView PDF

  5. 11-Feb-2026

    For Circulation

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  6. 20-Jan-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  7. 20-Jan-2026

    For Circulation

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  8. 27-Oct-2025

    Registrar(os)/Prothonotary and Sr. MasterView PDF

  9. 23-Sep-2025

    Shri. A. H. Laddhad(Prothonotary Senior Master)View PDF

  10. 16-Jun-2025

    For Admission

    Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

  11. 28-Apr-2025

    Hon'ble Shri Justice B.P. Colabawalla,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

  12. 28-Apr-2025

    For Admission

    Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

  13. 21-Apr-2025

    Hon'ble Shri Justice B.P. Colabawalla,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

  14. 18-Jun-2024

    For Admission

    Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Somasekhar Sundaresan

  15. 23-Apr-2024

    Hon'ble Shri Justice B.P. Colabawalla,hon'ble Shri Justice Somasekhar SundaresanView PDF

  16. 23-Apr-2024

    First hearing

    Initial hearing scheduled

  17. 16-Apr-2024

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

  18. 16-Mar-2024

    Case filed

    Registration No. WP/4570/2025

casestatus.in Summary

The Bombay High Court disposed of Sabre Travel Network's writ petition challenging GST classification of its services as "intermediary services" under Section 13(8)(b) of the IGST Act, directing that all issues be decided by the Tribunal on independent merits without being influenced by the Appellate Authority for Advance Ruling's order. The court kept all contentions of parties open and imposed no costs, effectively allowing the substantive GST dispute to proceed through the appellate tribunal rather than resolving it at the High Court level. This case analysis is maintained by casestatus.in based on publicly available court records.

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