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.

CNR: HCBM020093082024

CASE DISPOSED

e-Filing Number

16-03-2024

Filing Number

WP/9304/2024

Filing Date

16-03-2024

Registration No

WP/4570/2025

Registration Date

24-11-2025

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

02nd April 2026

Nature of Disposal

Contested--DISPOSED OFF

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)

SABRE TRAVEL NETWORK (INDIA) PVT LTD

Adv. Abhishek Rastogi

Respondent(s)

UNION OF INDIA THROUGH SECRETARY, MINISTRY OF FINANCE

STATE OF MAHARASHTRA THROUGH SECRETARY, FINANCE DEPARTMENT

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH CHAIRMAN

GOODS AND SERVICES TAX COUNCIL, THROUGH ADDITIONAL COUNCIL

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

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

Hearing History

Judge: HON'BLE SHRI JUSTICE G. S. KULKARNI , HON'BLE MS JUSTICE AARTI A. SATHE

23-04-2024

FOR CIRCULATION

18-06-2024

FOR ADMISSION

28-04-2025

FOR ADMISSION

16-06-2025

FOR ADMISSION

20-01-2026

FOR CIRCULATION

Orders

02-04-2026
HON'BLE SHRI JUSTICE G. S. KULKARNI,HON'BLE MS JUSTICE AARTI A. SATHE

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.

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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