CBIC vide F. No. 275/65/2013-CX.8A (Pt.) dated January 7, 2020 issued instruction that the petitions under various provisions of GST that are being filed throughout the country, any order/judgment under various provisions of GST that are in favour of Revenue whether interim or final may be disseminated to the field so that same may be considered while filing any affidavit before the Hon’ble High Courts.
Further, any order/judgment in favour of Revenue passed by Hon’ble High Courts may be informed to Commissioner (Legal), CBIC and any order in favour of Revenue passed by Hon’ble Supreme Court may be informed to Principal Commissioner (Directorate of Legal Affairs), CBIC, so that the same may be circulated and may be considered before finalizing defence of the Revenue in the Writ Petitions.
The said favourable orders would be subsequently, uploaded on CBIC website on fortnightly basis under “Legal Affairs.”
The Instruction can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/01/Compilation-and-Dissemination-of-favourable-orders-passed-by-the-Hon’ble-Courts.pdf