Commissioner Of Central Goods And Service Tax vs. Shriram General Insurance Company Limited

Held

The Court held that the appeal filed by the Revenue had no merit. This decision was based on the joint submission of both parties that the question of law had already been considered and decided by a co-ordinate bench of the High Court in a previous case (D.B. Central/Excise Appeal No.4/2021). In that prior case, the Revenue's appeal was dismissed, with the Court observing that there was no scope for deviating from the ratio laid down in the case of Commissioner of Central Excise, Bangalore Vs. PNB Metlife India Insurance Co. Ltd. (2015). Consequently, following the precedent set by the co-ordinate bench, the present appeal was also dismissed.

Facts

This is an appeal filed by the Commissioner of Central Goods and Service Tax, Jaipur (the Revenue) against Shriram General Insurance Company Limited (the Respondent). The appeal concerns a dispute related to Goods and Services Tax (GST). Both parties jointly submitted that the question of law in this appeal has already been decided by a co-ordinate bench of the High Court in a previous case, D.B. Central/Excise Appeal No.4/2021, also between the Commissioner of Central Goods and Service Tax and Shriram General Insurance Company Limited. The previous judgment had dismissed the Revenue's appeal.

Key Issues

1. Whether the appeal filed by the Revenue is devoid of merit, considering a prior decision by a co-ordinate bench of the High Court on the same question of law. Contentions: Petitioner (Revenue): The Revenue did not present specific arguments in this instance, relying on the joint submission that the matter was covered by a previous co-ordinate bench decision. However, the judgment implies the Revenue's appeal was dismissed in the prior case. Respondent (Shriram General Insurance Company Limited): The Respondent, through their counsel, jointly submitted with the Revenue that the question of law had already been decided by a co-ordinate bench of the High Court in a similar appeal. They relied on the ratio of the case of Commissioner of Central Excise, Bangalore Vs. PNB Metlife India Insurance Co. Ltd. reported in (2015) 51 GST 504 (Karnataka), which was followed by the co-ordinate bench.