ICICI LOMBARD GENERAL INSURANCE CO. LTD & ORS. v. UNION OF INDIA & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Farhan P. Dubash, Justice
ICICI LOMBARD GENERAL INSURANCE CO. LTD & ORS.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 7806 of 2025, WRIT PETITION No. 8314 of 2025, WRIT PETITION No. 8313 of 2025, WRIT PETITION No. 8362 of 2025, WRIT PETITION No. 8360 of 2025, WRIT PETITION No. 6771 Of 2025, WRIT PETITION No. 14901 Of 2025, WRIT PETITION No. 6891 Of 2025, WRIT PETITION No. 6978 of 2025, WRIT PETITION No. 7687 of 2025, WRIT PETITION No. 14865 of 2025, WRIT PETITION (L) No. 12881 of 2025 & WRIT PETITION (L) No. 7000 of 2026 dated 26.03.2026
Law : GST
Act Name : Integrated Goods & Services Tax Act, 2017
Relevant Section : Section 16
Decision : Interim
Demand – GST on insurance services to SEZ Units – Retrospective levy – Demand based on amendment to Section 16 of IGST Act inserted by Finance Act, 2021 notifying appointed day as 01.10.2023 – Petitioner contended supplies to SEZ units were zero-rated prior to amendment – Amendment inserting words “for authorised operations” operates prospectively – Revenue contended policies issued for employees’ benefit, not SEZ units – Held: Prima facie case in favour of petitioner – Retrospective levy without jurisdiction – Orders and SCNs stayed – Reply affidavit to be filed within four weeks – Matter listed for final hearing.
Represented By:
Counsel for the Petitioner: Vikram Nankani, Senior Advocate with Prithwiraj Choudhari, Aansh Desai i/b Pythogoras Legal, Rohan P. Shah, Senior Advocate with Harish Bindumadhavan, Mahir Chablani, Prathamesh Gargate, Dimpal Jangaid, Sriram Sridharan with Shanmuga Dev, Aditi Jain
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