Icici Lombard General Insurance Co. LTD. vs. Union Of INDIA Thr The Revenue Secretary And Ors
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A batch of writ petitions were filed by various insurance companies, including Agriculture Insurance Company of India Ltd., Reliance General Insurance Co. Ltd., and Tata AIG General Insurance Co. Ltd., challenging certain orders passed by GST authorities. The petitions were filed before the Bombay High Court. Subsequent to the issuance of the impugned orders, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 236/30/2024-GST dated 11 October 2024 and Circular No. 244/01/2025-GST dated 28 January 2025. These circulars were issued under Section 168 of the Central Goods and Services Tax Act, 2017, based on recommendations from the GST Council.
Held
The Bombay High Court held that the CBIC Circulars dated 11 October 2024 and 28 January 2025 would indeed have an impact on the impugned orders. Both the petitioners and respondents agreed on this point. Consequently, the Court decided to set aside the impugned orders. The matters were remanded to the respective adjudicating authorities for fresh adjudication. The fresh adjudication is to take into account the impact of the referred circulars and any other issues that may arise. The Court directed that the fresh adjudication be completed within three months from the date of the order, ensuring that the assessees are given a full opportunity to present their case. The ratio decidendi is that subsequent administrative instructions or clarifications, especially those issued under statutory power and based on GST Council recommendations, must be considered by adjudicating authorities when dealing with pending matters or matters under challenge, potentially leading to a remand for fresh consideration.
Key Issues
1. Whether the recently issued CBIC Circulars dated 11 October 2024 and 28 January 2025 have a bearing on the impugned orders passed by the GST authorities, and if so, to what extent? Petitioner's contention: The petitioners argued that the aforementioned circulars would have a significant impact on the impugned orders and, based on these circulars, the writ petitions should be allowed. They relied on the directives and clarifications provided in these official communications. Revenue's contention: The respondents (Union of India and GST authorities) submitted that while the circulars are relevant, it would be more appropriate to set aside the impugned orders and remand the matters to the respective adjudicating authorities. This would allow the authorities to consider the impact of the circulars and address any other issues that may arise during a fresh adjudication process.
Sections Cited
Section 168
AI-generated summary — verify with the full judgment below
3 & 5-WP.5225.24 & ORS.DOCX PPN IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION (3) WRIT PETITION NO. 5225 OF 2024 Agriculture Insurance Company of India Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3896 OF 2024 3896 OF 2024 Reliance General Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3816 OF 2024 3816 OF 2024 Tata AIG General Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3875 OF 2024 3875 OF 2024 ICICI Lombard General Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3899 OF 2024 3899 OF 2024 SBI General Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents PRACHI PRANESH NANDIWADEKAR PRANESH NANDIWADEKAR Date: 2025.07.01 16:08:26 +0530
3 & 5-WP.5225.24 & ORS.DOCX WITH WITH WRIT PETITION NO. WRIT PETITION NO.3797 OF 2024 3797 OF 2024 Universal Sompo General Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3876 OF 2024 3876 OF 2024 IFFCO Tokio General Insurance Co.Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3944 OF 2024 3944 OF 2024 Zuno General Insurance Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3897 OF 2024 3897 OF 2024 Shriram General Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3947 OF 2024 3947 OF 2024 Niva Bupa Health Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH 3 & 5-WP.5225.24 & ORS.DOCX WRIT PETITION NO. WRIT PETITION NO.3895 OF 2024 3895 OF 2024 Liberty General Insurance Limited … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3941 OF 2024 3941 OF 2024 Future General India Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3923 OF 2024 3923 OF 2024 Bajaj Allianz General Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.3894 OF 2024 3894 OF 2024 Aditya Birla Health Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.4100 OF 2024 4100 OF 2024 Raheja QBE General Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH 3 & 5-WP.5225.24 & ORS.DOCX WRIT PETITION NO. WRIT PETITION NO.4089 OF 2024 4089 OF 2024 The Oriental Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.4090 OF 2024 4090 OF 2024 Go Digit General Insurance Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.4099 OF 2024 4099 OF 2024 The New India Assurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.4096 OF 2024 4096 OF 2024 Magma General Insurance Limited … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.4105 OF 2024 4105 OF 2024 National Insurance Company Limited … Petitioner Versus Union of India & Ors. … Respondents WITH WITH 3 & 5-WP.5225.24 & ORS.DOCX WRIT PETITION NO. WRIT PETITION NO.4114 OF 2024 4114 OF 2024 Care Health Insurance Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.4104 OF 2024 4104 OF 2024 HDFC Ergo General Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.4094 OF 2024 4094 OF 2024 HDFC Ergo General Insurance Co. Ltd. … Petitioner Versus Union of India & Ors. … Respondents WITH WITH WRIT PETITION NO. WRIT PETITION NO.5235 OF 2024 5235 OF 2024 Bharti Management Services Ltd. … Petitioner Versus Union of India & Ors. … Respondents ______________________________________________________ Mr. Vikram Nankani, Senior Counsel a/w Mr. Prithwiraj Choudhuri Mr. Vikram Nankani, Senior Counsel a/w Mr. Prithwiraj Choudhuri & Mr. Aansh Desai i/b. Pythagoras Legal for the Petitioner in Writ & Mr. Aansh Desai i/b. Pythagoras Legal for the Petitioner in Writ Petition Nos.5225, 3896 Petition Nos.5225, 3896, , 3816, 3875, 3899, 3816, 3875, 3899, 3797, 3876, 3944, 3797, 3876, 3944, 3897, 3947, 3897, 3947, 3895, 3941, 3923, 3894, 4100, 4089, 4090, 4099, 3895, 3941, 3923, 3894, 4100, 4089, 4090, 4099, 4096, 4105, 4114, 4096, 4105, 4114, 4104, 4094, 5235 of 2024 & Writ Petition (L) 4104, 4094, 5235 of 2024 & Writ Petition (L) Nos.9792 & 10011 of 2024. Nos.9792 & 10011 of 2024. Ms. Mamta Omle for the Respondents in Ms. Mamta Omle for the Respondents in Writ Petition Nos.3896 Writ Petition Nos.3896, 3816, 3875, 3899, 3816, 3875, 3899, 3797, 3876, 3944, 3941, 3923, 3894, 4100, 3797, 3876, 3944, 3941, 3923, 3894, 4100, 4089, 4090, 4099 & 4104 of 2024. 4089, 4090, 4099 & 4104 of 2024. Mr. Jitendra B. Mishra a/w Ms. Maya Majumdar, Mr. Ashutosh Mr. Jitendra B. Mishra a/w Ms. Maya Majumdar, Mr. Ashutosh 3 & 5-WP.5225.24 & ORS.DOCX Mishra & Mr. Rupesh Dubey for the Respondent in Mishra & Mr. Rupesh Dubey for the Respondent in WPL/3897/2024. WPL/3897/2024. ______________________________________________________ AND ORDINARY ORIGINAL CIVIL JURI ICTION (5) WRIT PETITION (L) NO. 10011 OF 2024 Swiss Reinsurance Company Limited … Petitioner Versus State of Maharashtra & Ors. … Respondents ______________________________________________________ Mr. Vikram Nankani, Senior Advocate a/w Mr. Prithwiraj Choudhari and Mr. Aansh Desai i/by Pythagoras Legal for the Petitioner. Ms. Jyoti Chavan Addl. GP for the State. Mr. Subir Kumar (through VC) a/w Mr. Darshil Desai and Ms. Maya Majumdar for the Respondents. _____________________________________________________ CORAM : M.S. Sonak & Jitendra Jain, JJ. DATED : 30 June 2025 PC. :-
Heard learned counsel for the parties.
After the issuance of the impugned orders, CBIC has issued Circular No.236/30/2024-GST dated 11 October 2024 and Circular No.244/01/2025-GST dated 28 January 2025. Paragraph 2 of the circular dated 11 October 2024 notes that this Circular has been issued under Section 168 of the Central Goods and Service Tax Act, 2017 on the recommendation dated 9 September 2024 in the 54th meeting of the GST Council. 3 & 5-WP.5225.24 & ORS.DOCX
The learned counsel for the parties agree that the above circulars would have any impact on the impugned orders which are challenged in these petitions. While Mr.Nankani submits that these petitions should be allowed based upon the above circulars, the learned counsel for the Respondents submits that it would be appropriate if the impugned orders are set aside and the matters are remanded to the appropriate adjudicating authorities to inter alia consider the impact of the above circulars and deal with other issues, if any that might arise.
Accordingly, we set aside the impugned orders and remand the matters to the respective adjudicating authorities for deciding the matters afresh given the above referred Circulars and the recommendations of the GST Council. The fresh adjudication should be completed within three months from today after giving full opportunity to the assessees.
These petitions are disposed of in the above terms with no order for costs. All concerned to act on the authenticated copy of this order. (Jitendra Jain, J) (M.S. Sonak, J)
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.