GOPAKUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) In all these cases, the petitioners are retired employees of various banks and the members of group health insurance policies issued by the National Insurance Company Limited. The common issue involved in these writ petitions is regarding the question as to whether the petitioners are entitled to the exemption from payment of GST for the premium paid by them towards group insurance policy in the light of the notification published by the Government as per G.S.R.666(E) dtd. 17/9/2025 based on the recommendations of the GST Council, by which, certain exemptions were contemplated for health insurance policies, from payment of GST. In all these cases, the insurer insisted for payment of GST and the respective banks as well as the Indian Bank Association also required the petitioners to make the payment of premium along with GST. It was in these circumstances, these writ petitions were filed. In W.P.(C)No.38436/2025, the reliefs sought are as follows:

(2.) Counter affidavits were submitted by the Union of India in all the cases. The National Insurance Company Limited also submitted a separate counter affidavit. In those counter affidavits, the contentions and claims raised by the petitioners were stoutly opposed by placing reliance upon various statutory provisions and the regulations/circulars issued by the IRDAI (Insurance Regulatory and Development Authority of India).

(3.) I have heard Sri.Renjith Thampan, the learned Senior Counsel, Sri. R.Lekshmi Narayanan, the learned Senior Counsel and Sri.V.K.Prasad, the learned counsel appearing for the petitioners, Sri. George A. Cheriyan (Thiruvalla), learned Senior counsel appearing for the Insurance Company, Sri. P.T. Dinesh, Sri. P.R. Sreejith and Sri.V.Gireesh Kumar, the learned Senior Standing Counsel for the CGST.