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AXA FRANCE VIE-INDIA vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
RAVINDER DUDEJA
Pet. Counsel
Tarun Gulati
Sandeep Chilana
Res. Counsel
Ravi Prakash
Isha
Ashu

Petitioner / Applicant

AXA FRANCE VIE-INDIA
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Oct 1, 2024
Order No.

W. P. (C) 4136/2024, CM APPL. 16885-86/2024

Citation

2024(10) TAXREPLY 11142
Original Order
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ORDER

JUDGMENT YASHWANT VARMA, J. (ORAL) 1. The present petition has been preferred seeking the following reliefs:- “(a) Issue a writ of mandamus or any other appropriate writ(s), or order(s) or direction(s) in the nature thereof, declaring that Notification No. 14/2018-Central Tax (Rate) dated 26.07.2018 issued by Respondent No. 1 whereby Entry 36A to the Principal Exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as inserted vide Notification No. 02/2018–Central Tax (Rate) dated 25.01.2018) was amended to include all reinsurance services with respect to government sponsored insurance schemes is curative, clarificatory and thereby applicable with retrospective effect from 25.01.2018 and therefore all reinsurance services with respect to government insurance services were exempt from levy of GST with effect from 25.01.2018; (b) Issue a writ of mandamus or a writ or order or direction in the nature of mandamus declaring that Notification No....

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