M/s THE ORIENTAL INSURANCE COMPANY LIMITED v. ADDITIONAL COMMISSIONER CGST DELHI NORTH & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s THE ORIENTAL INSURANCE COMPANY LIMITED
v.
ADDITIONAL COMMISSIONER CGST DELHI NORTH & ANR.
W.P.(C) 10171/2025 & CM APPL. 42261/2025 dated 26.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Notification/Circular : Circular No. 228/22/2024-GST dated 15.07.2024
Decision : In favour of assessee
Whether reinsurance services fall within scope of GST? – Respondents contended benefit of Circular No. 228/22/2024-GST dated 15.07.2024, which regularizes GST liability on reinsurance of specified exempt insurance schemes on ‘as is where is’ basis may not apply retrospectively as impugned orders passed prior to issuance of circular – Petitioner relied on decision in AXA France Vie-India v. Union of India & Ors wherein Court held GST liability on reinsurance services of government or specified insurance schemes for period from 01.07.2017 to 26.07.2018 is regularized by subsequent circulars and GST Council recommendations, thus extending benefit retrospectively – Court observed GST Council in 53rd meeting held on 22.06.2024 recommended regularization of GST liability for reinsurance services under Serial Nos. 35 & 36 of Notification No. 12/2017-CT(R) for period 01.07.2017 to 24.01.2018 which incorporated through Circular No. 228/22/2024-GST dated 15.07.2024 – Court held orders passed before circular, authorities could not have taken circular into account and petitioner cannot be denied benefit – Order set aside – Benefit extended.
Represented By:
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member