Case Law Details
Case Name : E.P. Gopakumar Vs Union of India (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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E.P. Gopakumar Vs Union of India (Kerala High Court)
The Kerala High Court considered a batch of writ petitions filed by retired employees of various banks who were members of group health insurance policies issued through banking arrangements. The core issue was whether these retirees were entitled to exemption from Goods and Services Tax (GST) on premiums paid for such group health insurance policies pursuant to Notification G.S.R. 666(E) dated 17 September 2025, issued on the recommendations of the GST Council. The petitioners contended that despite the insurer and banks insisting on paymen...
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Author Bio
Sir,
Kindly comment whether to understand the meaning of the term “Group”, help of other enactments can be taken when the term is defined in the notfn itself.
CA Om Prakash Jain s/o J.K.Jain, jaipur
Tel No. 9414300730/0141-3584043