{"id":3355,"date":"2025-11-24T14:01:32","date_gmt":"2025-11-24T14:01:32","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3355"},"modified":"2025-11-24T14:01:33","modified_gmt":"2025-11-24T14:01:33","slug":"gst-hc-delhi-judgement-dated-26-09-2025-hc-quashes-gst-demand-on-reinsurance-services-for-oriental-insurance","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/24\/gst-hc-delhi-judgement-dated-26-09-2025-hc-quashes-gst-demand-on-reinsurance-services-for-oriental-insurance\/","title":{"rendered":"GST, HC Delhi Judgement Dated 26\/09\/2025 – HC quashes GST demand on Reinsurance Services for Oriental Insurance\u00a0"},"content":{"rendered":"\n

Case of Oriental Insurance Company Limited vs Addl. Commissioner CGST,\u00a0\u00a0HC Delhi, Judgement Dated 26th<\/sup>\u00a0September 2025.<\/em>\u00a0CBIC Circular No. 228\/2024-GST, had clarified that GST on reinsurance (including retrocession) of specified general and life insurance schemes for the period 1st<\/sup>\u00a0July 2017, to 26th<\/sup>\u00a0July 2018 stands regularized on an \u201cas is where is\u201d basis, effectively granting relief for that period.\u00a0The Revenue contended that since the adjudication and appellate orders were passed before issuance of the Circular, the assessee could not claim the benefit retrospectively.\u00a0HC held that the benefit of the circular extends to the assessee, rejecting the Revenue\u2019s stance.\u00a0<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 26\/09\/2025)<\/em><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Oriental Insurance Company Limited vs Addl. Commissioner CGST,\u00a0\u00a0HC Delhi, Judgement Dated 26th\u00a0September 2025.\u00a0CBIC Circular No. 228\/2024-GST, had clarified […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-3355","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"\nGST, HC Delhi Judgement Dated 26\/09\/2025 - HC quashes GST demand on Reinsurance Services for Oriental Insurance\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/24\/gst-hc-delhi-judgement-dated-26-09-2025-hc-quashes-gst-demand-on-reinsurance-services-for-oriental-insurance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST, HC Delhi Judgement Dated 26\/09\/2025 - HC quashes GST demand on Reinsurance Services for Oriental Insurance\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Oriental Insurance Company Limited vs Addl. 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