The petitioner challenged execution court orders directing payment of GST on interest awarded under arbitral awards. The factual background showed that during pendency of the petitions, an advance ruling was obtained clarifying taxability of interest and costs awarded in arbitration.

The Court held that once the Authority for Advance Ruling concluded that interest and costs awarded under arbitration are not exigible to GST, continuation of execution orders directing GST payment was unsustainable. The impugned orders were set aside.