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TMI Blog2024 (12) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, Joint Director, DGGI, Pune Zonal Unit, Pune, Goods and Services Tax Council, Deputy Director General, Directorate General Of Goods And Services Tax Intelligence, The Additional Commissioner, GST and Central Excise, Goods And Services Tax Network, The Deputy Commissioner (ST)-II, Chennai Hon'ble Mr. Justice Krishnan Ramasamy Appearance in W.P.No.8194 & 8196 of 2024 For the Petitioner : Mr. R.V. Eswar Senior Counsel for Mr. Raghavan Ramabadran For the Respondents : Mr. H. Siddarth Standing Counsel Appearance in W.P.No.8885 of 2024 For the Petitioner : Mr. G. Shiva Kumar Appearance in W.P.No.13013 & 28369 of 2024 For the Petitioner : Mr. Raghavan Ramabadran For the Respondents : Mr.C.Harsha Raj Additional Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritory tax and the integrated tax on the entire amount of premium paid by the insured. 10. Service by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the central tax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by the insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission." 6. By referring the aforesaid item Nos.9 and 10, the learned Senior Counsel submitted that the co-insurance premium and re-insurance commission are excluded from the purview of supply of services. The depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 9 & 10 to Schedule III of CGST Act, 2017 on 'as is where is' basis condition. Therefore, he submitted that in view of the above clarification, the present impugned orders are liable to be quashed. 8. While making the above submissions, he would submit that there are five Writ Petitions being filed before this Court viz., W.P.Nos.8194, 8196, 8885, 13013 & 28369 of 2024, out of which, in three Writ Petitions, the petitioners therein in W.P.No.8194, 8196 & 8885 of 2024 have deposited a sum of Rs. 10,00,00,000/-, Rs. 12,00,00,000/- & Rs. 13,50,00,000/- respectively, as per the direction of this Court. The said amounts are liable to be re-funded by the respondent-department. He would further submit that the said amounts have not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct the phrase, 'as is where is' condition. 10. In response, Mr.R.V.Eswar, learned Senior Counsel for the petitioners submitted that the amounts deposited by the petitioners pursuant to the direction of this Court are not voluntary payments, and only upon the direction of this Court, the said amounts have been deposited. Since the said amounts paid not towards the discharge of tax liabilities, it is considered as deposit. Hence, he requested that, the same shall be directed to be re-funded. In such being the case, the question of deposit of such amount towards discharge of tax liability would not arise. Therefore, he submitted that the phrase 'as is where is' is not applicable to the present Writ Petitions. 11. Heard the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... os.9 and 10 to the Schedule III of CGST Act, 2017, this Court is of the considered view that the co-insurance premium and re-insurance commission would not be considered as supply and thus, the petitioners are certainly entitled for refund. 13. In view of the the above findings, the impugned orders are liable to be set-aside. Accordingly, the impugned orders are set-aside. While setting aside the impugned orders, this Court directs the respondent- department to re-fund the amounts, which were deposited by the petitioners in W.P.No.8194, 8196 & 8885 of 2024 to an extent of Rs. 10,00,00,000/- (Rs.10 Crores), Rs. 12,00,00,000/- (Rs.12 Crores) & Rs. 13,50,00,000/- (Rs.13.50 Crores) respectively, within a period of four weeks from the date of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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