9911796707
TMI Blog2024 (10) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment of India under the category of foreign companies. Entry 36A thus came to include Serial No. 40 specifically. The issue which therefore remained for consideration was whether the aforesaid amendments would be liable to be viewed as curative, and thus being applicable to the period prior to 27 July 2018, the date from which the said notification was stated to be applicable and whether the same would clarify the position which would obtain prior thereto - The GST Council as well as the Union Government, thus appear to have taken a conscious decision to regularize the period between 01 July 2017 and 26 July 2018. Undisputedly, the impugned order relates to that very period. While it is true that on 20 December 2023, when the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 09/2023 Central Tax dated 31.0.3.2023 under section 168A of the CGST Act, issued by Respondent No. 1 suffers from the vice of excessive delegation and is ultra vires the provisions of Section 168A of the CGST Act; (c) Issue a writ of certiorari or any other appropriate writ(s) or direction(s) or order(s) in the nature thereof quashing the Order-In-Original dated 20.12.2023 along with FORM DRC 07 issued by Respondent No. 4 along with Impugned SCN dated 12.06.2023 issued by Respondent No. 5 and Corrigendum dated 06.12.2023 being bad in law, contrary to exemption notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (g) Pass any such order or orders in the interest of justice. 2. Although the writ petitioner also calls in question Notification No. 09/2023 and Notification No. 56 issued under Section 168A of the Central Goods and Services Tax Act, 2017 [Act] in light of the subsequent developments which have taken place, Mr. Gulati, learned senior counsel submits that the aforesaid challenge need not be gone into in the present proceedings. 3. The reliefs, as claimed, would indicate that the petitioner was principally aggrieved by the impugned order dated 20 December 2023 which created a demand for the period 01 July 2017 to 25 July 2018 in respect of non-payment of IGST on reinsurance services. 4. Admittedly, the petitioner is stated to be a leading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which total premium is paid by the Central Government, State Government, Union territory. Nil Nil 8. The said original notification saw an amendment which was promulgated on 25 January 2018 and in terms of which Entry 36A came to be introduced and the said amending entry read as follows: - (1) (2) (3) (4) (5) 36A Heading 9971 or Heading 9991 Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36. Nil Nil 9. A doubt appears to have arisen in light of the amended Serial No.36A while speaking of services by way of reinsurance specifying it to be relatable to Serial Nos. 35 or 36 in the original notification. There was thus, perhaps an inadvertent error in failing to take note of Serial No.40 which too forme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meeting held on 21.07.2018, it was decided to exempt re-insurance of insurance schemes already exempt under Sl. No. 40 of Notification No. 12/2017-CTR. The said exemption was notified w.e.f. 27.07.2018. The issue was examined by the Fitment Committee and it recommended to regularize the payment of GST on reinsurance services of the insurance schemes for which total premium is paid by the Government (SI No. 40 of Notification No. 12/2017-CT(R) dated 28.06.2017) for the period from 01.07.2017 to 26.07.2018 on as is where is basis by way of issuance of a Circular. Decision : The Council approved the recommendation of the Fitment Committee to regularize the payment of GST on reinsurance services of the insurance schemes for which total premium ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. Nos. 35 and 36 of notification No. 12/2017-CT(R) dated 28.06.2017 is regularized for the period from 01.07.2017 to 24.01.2018 on as is where is basis. 15. The GST Council as well as the Union Government, thus appear to have taken a conscious decision to regularize the period between 01 July 2017 and 26 July 2018. 16. Undisputedly, the impugned order relates to that very period. While it is true that on 20 December 2023, when the impugned order came to be passed, these clarifications had not been rendered, undisputedly, the same would not sustain in light of the stand which has been taken by the respondents and is principally noticed hereinabove. 17. In view of the aforesaid, we allow the instant writ petition and quash the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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