Bombay HC directs GST Appellate Authority to Decide Intermediary Services Issue Independently of AAAR Order

Sabre Travel Network (India) Pvt Ltd Vs Union of India (Bombay High Court) In Sabre Travel Network (India) Pvt Ltd vs Union of India, the Bombay High Court considered a writ petition filed under Article 226 of the Constitution challenging multiple aspects of GST law, including the classification of services as “intermediary services” under Section 2(13) of the IGST Act and the constitutional validity and interpretation of Section 13(8)(b) of the IGST Act. The petitioner sought reliefs including a declaration that its services should not be treated as intermediary services, that the relevan...