Case Law Details
United India Insurance Company Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)
In a recent ruling by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai, a significant legal principle was established regarding the review of previous orders by adjudicating authorities. The case in question, United India Insurance Company Limited vs. Commissioner of GST and Central Excise, sheds light on the limitations of adjudicating authorities in revisiting their earlier decisions.
Background of the Case:
The appellant, United India Insurance Company Limited, was involved in providing various services, including general insurance, insurance auxiliary services, renting of immovable property services, sponsorship services, and more. The company opted for provisional assessment for the years 2014-15, 2015-16, and 2016-17, citing the need to finalize tax liabilities after collecting data from all operating offices.
Key Issues and Findings:
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