Case of Gitwako Farms India Pvt Ltd vs Union of India, HC Delhi Judgement Dated 10th April 2026. The assessee sought reimbursement of GST paid on frozen meat supplied to the Indian Army, after the Army refused payment citing clarifications treating the supply as GST exempt under Notification 02/2017. HC held that advance rulings had already determined the goods were supplied in unit containers, taxable at 5%, and not exempt. The petition was allowed and reimbursement directed within three months.