Aditya Birla Health Insurance Co. Ltd Vs Union of India (Bombay High Court)
The Bombay High Court heard a batch of writ petitions challenging GST demands confirmed by the Additional Commissioner, Central Goods and Service Tax and Central Excise, Palghar Commissionerate. The demands related to co-insurance premium and/or ceding commission. The petitioners argued that the impugned orders were contrary to Circulars dated 11 October 2024 and 28 January 2025 issued by the Central Board of Indirect Taxes and Customs pursuant to a decision of the GST Council, which was impleaded as a party. It was contended that similar demands had been dropped in six other cases across different jurisdictions, and that these orders should be placed on record to show inconsistency in departmental action. The respondents sought time to respond, stating that not all petitions had been served and that counsel had been recently instructed. The Court directed service of all petitions and granted time to file reply affidavits by 12 February 2026. Considering the averments and submissions, the Court granted ad-interim protection by staying the impugned GST demand orders until the next hearing scheduled for 18 February 2026.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. This is a batch of petitions raising common issues of law and facts. We have heard Shri Arvind Datar and Mr. Rohan Shah, learned Senior Advocates for the Petitioners.
