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ROYAL SUNDARAM GENERAL INSURANCE CO. LIMITED vs. UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
R.v. Eswar
Raghavan Ramabadran
G. Shiva Kumar
Res. Counsel
H. Siddarth
C.harsha Raj

Petitioner / Applicant

ROYAL SUNDARAM GENERAL INSURANCE CO. LIMITED
Respondent UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 18, 2024
Order No.

W. P. Nos. 8194, 8196, 8885, 13013 & 28369 of 2024 & W. M. P. No. 9142, 9144, 9892, 14171, 14173, 30936 of 2024

Citation

2024(10) TAXREPLY 11767
Original Order
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ORDER

COMMON ORDER Since the issue involved and the relief sought in all these Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2. Challenging the impugned orders dated 30.12.2023, 13.02.2024 & 09.08.2024, the petitioners have filed these Writ Petitions. 3. The issue involved in these writ petitions pertains to whether the Co-insurance premium and Reinsurance commission would be treated as supply or would be liable to pay the GST? 4. Mr.R.V.Eswar, learned Senior Counsel appearing for the petitioners in W.P.Nos.8194 & 8196 of 2024 would submit that the Co-insurance premium and Reinsurance Commission cannot be treated as supply, thus, the petitioners are not liable to pay the GST. However, without accepting the said accept, the Assessing Officer had passed the impugned orders. 5. In this regard, the learned Senior Counsel referred to the recent amendment to Schedule III of the Central Goods and Service T....

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