2026-VIL-311-BOM
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SGST High Court Cases

GST - Demand GST with retrospective effect on supply of insurance policies to SEZ units - Demand premised on the basis that, by virtue of the Finance Act, 2021, as notified by the Central Government under Notification No. 27/2023-Central Tax dated 27 July 2023, the appointed day as fixed was 1 October 2023 for the amendment to Section 16 of the IGST Act, 2017 to be brought into force - Whether the proper officer had the jurisdiction to issue the impugned show cause notices to retrospectively demand tax prior to the amendment to Section 16 with effect from 01 October 2023 – HELD – Prima facie, there is much substance in the contention of the petitioners that the designated officer would not have jurisdiction to retrospectively levy tax on the petitioners in respect of the supply in question, namely the sale of insurance policies to the SEZ units – Further, in view of the fact that Section 2(93) of the CGST Act defines the "recipient" of supply of goods or services or both, to be the person who is liable to pay the consideration for such supply. In the present case, it is the SEZ units which have subscribed to the policies of the petitioners, albeit for the benefit of their employees, who are integral to the SEZ unit and the overall SEZ scheme - Arguable issues are raised by the petitioners, which would require consideration at the final hearing. The petitioners would be required to be granted interim protection. Pending the hearing and final disposal of the petitions, the impugned order arising from the show cause notices in question in all these petitions shall remain stayed – Ordered accordingly
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