[Cites 6, Cited by 0]

Kerala High Court

Prasannakumaran V.C vs National Insurance Company Ltd on 8 January, 2026

                                                   2025:KER:95583
WP(C)No.38316/2025 & Con.Cases    1


                                                          CR
             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

           THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

    THURSDAY, THE 8TH DAY OF JANUARY 2026 / 18TH POUSHA, 1947

                      WP(C) NO. 38316 OF 2025

PETITIONER/S:

     1      E.P. GOPAKUMAR,
            AGED 73 YEARS
            S/O. LATE KRISHNANKUTTY MENON, FLAT NO. 11-I, DD NEST,
            THAMMANAM - PUTHUPPADY ROAD, KALOOR, KOCHI, PIN -
            682017

     2      A.R. SURYANARAYANAN,
            AGED 65 YEARS
            S/O. LATE A.K. RADHAKRISHNAN, 31/1196, NEAR
            BHUVANESWARI TEMPLE, BHUVANESWARI ROAD, PONNURUNNI,
            VYTTILA, KOCHI, PIN - 682019

     3      RAJAN SAMUEL,
            AGED 69 YEARS
            S/O T.J. SAMUEL GRACE VILLA, RECCAA VALLEY ROAD,
            KAKKANAD, KOCHI, PIN - 682030

     4      K. MOHANAKUMARAN,
            AGED 67 YEARS
            S/O C. RAMAN VAISHNAVAM, 613-B, KUTTY OUSO ROAD, SOUTH
            CHITTOOR, CHRIST NAGAR,KOCHI, PIN - 682030

     5      FEDERATION OF BANK OF INDIA PENSIONERS' & RETIREES'
            ASSOCIATIONS C/O. BANK OF INDIA, (REG NO.
            GUJ/21314)PTI BUILDING,4- SANSAD MARG, NEW DELHI
            REPRESENTED BY ITS VICE PRESIDENT MR. JOHN PHILIPOSE,
            AGED 72 YEARS, S/O. V.J. PHILIPOSE, T.C. - 48/2513,
            SREEHILLS LANE,THIRUMALA P.O., THIRUVANANTHAPURAM, PIN
            - 110001


            BY ADVS.
            SRI.V.K.PRASAD
                                                   2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   2

            SMT.JOSNA.C.F



RESPONDENT/S:

     1      UNION OF INDIA,
            REPRESENTED BY ITS SECRETARY (DEPARTMENT OF REVENUE)
            MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI,
            PIN - 110001

     2      GOODS & SERVICES TAX COUNCIL,
            MINISTRY OF FINANCE, REPRESENTED BY ITS CHAIRMAN,
            HAVING ITS OFFICE AT NORTH BLOCK NEW DELHI, PIN -
            110001

     3      BANK OF INDIA,
            REPRESENTED BY ITS MD & CEO STAR HOUSE, C-5,
            'G'BLOCK, BANDRA - KURLA COMPLEX, BANDRA (EAST),
            MUMBAI, PIN - 400051

     4      DEPUTY GENERAL MANAGER
            HR DEPARTMENT, BANK OF INDIA, STAR HOUSE, C-5,'G'
            BLOCK, BANDRA - KURLA COMPLEX, BANDRA (EAST), MUMBAI,
            PIN - 400051

     5      INDIAN BANKS' ASSOCIATION
            REPRESENTED BY ITS SENIOR ADVISOR WORLD TRADE CENTRE,
            6TH FLOOR CENTRE 1 BUILDING, CUFFE PARADE, MUMBAI,
            MAHARASHTRA, PIN - 400005

     6      NATIONAL INSURANCE COMPANY LTD.,
            NATIONAL INSURANCE BUILDING, 2ND FLOOR, 14, JAMSHEDJI
            TATA ROAD, CHURCHGATE, MUMBAI REPRESENTED BY ITS MD &
            CEO, PIN - 400020


            BY ADVS.
            SHRI.PRAVEEN K.S., CGC
            SRI.P.R.SREEJITH, SR.STANDING COUNSEL FOR THE CGST
            SHRI.V.GIRISHKUMAR, SC, CENTRAL BOARD OF INDIRECT
            TAXES AND CUSTOMS
            SRI.P.FAZIL
            SRI.JITHIN PAUL VARGHESE
            SRI.SAJU THALIATH
            SMT.C.PRABITHA
            SHRI.FADIL FAZIL
            SMT.ASWATHY JAYACHANDRAN
            SMT.AKSHAYA THOMAS
                                                  2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   3

            SRI.GEORGE CHERIAN (SR.) FOR R6


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.12.2025 ALONG WITH WP(C)NOS.36636/2025, 37812/2025 AND
CONNECTED CASES, THE COURT ON 8.1.2026 DELIVERED THE FOLLOWING:
                                                    2025:KER:95583
WP(C)No.38316/2025 & Con.Cases    4


             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

           THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

    THURSDAY, THE 8TH DAY OF JANUARY 2026 / 18TH POUSHA, 1947

                      WP(C) NO. 36636 OF 2025

PETITIONER/S:

     1      VINOD MUKUNDAN
            AGED 72 YEARS
            S/O KELOTH MUKUNDAN,'VISHAK' 34/2018 B MBCRRA 172 BTS
            CROSS ROAD EDAPPALLY, KOCHI, PIN - 682024

     2      K. SASIDHARAN NAIR
            AGED 72 YEARS
            S/O NARAYANAN NAIR, PANCHAJANYAM' 50/291- C PRASHANTH
            NAGAR EDAPPALLY, KOCHI, PIN - 682024

     3      K.P. UDHAYABHANU
            AGED 70 YEARS
            S/O K.C GOPALAN ARA 42, KAIPILLIL HOUSE, K.K
            PADMANABHAN ROAD AYYAPPANKAVU, ERNAKULUAM, PIN -
            682018

     4      ALL INDIA UNION BANK PENSIONERS & RETIREES FEDERATION
            NO. 163/4, KUTCHERY ROAD, MYLAPORE, CHENNAI,
            REPRESENTED BY ITS WORKING PRESIDENT MR. P.B THOMAS,
            PIN - 600004


            BY ADVS.
            SRI.V.K.PRASAD
            SMT.JOSNA.C.F
            SMT.RINTU PAUL



RESPONDENT/S:

     1      UNION OF INDIA
            REPRESENTED BY ITS SECRETARY (DEPARTMENT OF REVENUE)
            MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI,
            PIN - 110001
                                                   2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   5

     2      GOODS & SERVICES TAX COUNCIL
            MINISTRY OF FINANCE, REPRESENTED BY ITS CHAIRMAN, 5TH
            FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD,
            CONNAUGHT PLACE, NEW DELHI, PIN - 110001

     3      UNION BANK OF INDIA
            REPRESENTED BY ITS MD & CEO, UNION BANK BHAVAN, 239,
            VIDHAN BHAVAN MARG, NARIMAN POINT, MUMBAI, PIN -
            400021

     4      CHIEF GENERAL MANAGER (EMPLOYEE BENEFITS DIVISION)
            HR DEPARTMENT, UNION BANK OF INDIA, UNION BANK BHAVAN,
            239, VIDHAN BHAVAN MARG, NARIMAN POINT, MUMBAI, PIN -
            400021

     5      INDIAN BANKS' ASSOCIATION
            WORLD TRADE CENTRE COMPLEX, 6TH FLOOR CENTRE 1
            BUILDING CUFF PARADE, MUMBAI, REPRESENTED BY ITS
            SENIOR ADVISOR, PIN - 400005

     6      ADDL.R6: NATIONAL INSURANCE COMPANY LTD.,
            NATIONAL INSURANCE BUILDING, 2ND FLOOR, 14, JAMSHEDJI
            TATA ROAD, CHURCHGATE, MUMBAI, INDIA, PIN - 400020
            REPRESENTED BY ITS MD & CEO, ADDL.R6 IS IMPLEADED AS
            PER ORDER DATED 21.10.2025 IN I.A.1/2025 IN
            WP(C)36636/2025.


            BY ADVS.
            SHRI.RENJISH S. MENON, CGC
            SHRI.P.R.SREEJITH
            SRI.GEORGE A.CHERIAN
            SRI.GEORGE CHERIAN (SR.)FOR R6.



     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.12.2025 ALONG WITH WP(C)NOS.38316/2025 AND CONNECTED CASES,
THE COURT ON 8.1.2026 DELIVERED THE FOLLOWING:
                                                    2025:KER:95583
WP(C)No.38316/2025 & Con.Cases    6


             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

           THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

    THURSDAY, THE 8TH DAY OF JANUARY 2026 / 18TH POUSHA, 1947

                      WP(C) NO. 37812 OF 2025

PETITIONER/S:

     1      N.D. NANDAKUMAR
            AGED 75 YEARS
            S/O. DAMODARA MENON, IYYATTIL HOUSE, COLLECTORS
            BUNGLOW ROAD, ERNAKULAM, KOCHI, PIN - 682011

     2      V. UNNIKRISHNAN
            AGED 79 YEARS
            S/O. AMMUKUTTIAMMA, VATHIYIL HOUSE, C4, BHAVANI
            RESIDENCY, POOTHOLE, THRISSUR, PIN - 680004

     3      ANTONY MATHEW
            AGED 72 YEARS
            S/O. T. A. MATHEW, THERUVILPARAMBIL HOUSE, 15, LINK
            AVENUE, SASTHA TEMPLE ROAD, KALOOR, ERNAKULAM, PIN -
            682017

     4      BONIFACE GEORGE
            AGED 72 YEARS
            S/O. P.T. GEORGE, PUTHIYAPARAMBIL, PADAM ROAD,
            VADUTHALA, KOCHI, PIN - 682023

     5      VARGHESE V. A
            AGED 69 YEARS
            VELUKARAN HOUSE, ST. VINCENT ROAD, ERNAKULAM, KOCHI,
            PIN - 682018

     6      CATHOLIC SYRIAN BANK RETIREES' ASSOCIATION
            NO. 25/981/1B, TOP CORAL, KUNNATH MANA LANE, THRISSUR,
            REPRESENTED BY ITS GENERAL SECRETARY, V UNNIKRISHNAN,
            PIN - 680001


            BY ADVS.
            SMT.JOSNA.C.F
            SMT.RINTU PAUL
                                                   2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   7




RESPONDENT/S:

     1      UNION OF INDIA
            REPRESENTED BY ITS SECRETARY (DEPARTMENT OF REVENUE)
            MINISTRY OF FINANCE, GOVERNMENT OF INDIA , NEW DELHI,
            PIN - 110001

     2      GOODS & SERVICES TAX COUNCIL
            MINISTRY OF FINANCE, REPRESENTED BY ITS CHAIRMAN, 5TH
            FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD,
            CONNAUGHT PLACE, NEW DELHI, PIN - 110001

     3      CSB BANK LTD
            2ND FLOOR, SIROYA CENTRE, SAHAR- AIRPORT ROAD, ANDHERI
            (E), MUMBAI REPRESENTED BY ITS MD & CEO, PIN - 400059

     4      CHIEF GENERAL MANAGER
            HR COMPENSATION & BENEFITS DEPARTMENT, CSB BANK LTD.
            HR DEPARTMENT 2ND FLOOR, SIROYA CENTRE, SAHAR- AIRPORT
            ROAD, ANDHERI (E), MUMBAI, PIN - 400059

     5      INDIAN BANKS' ASSOCIATION
            WORLD TRADE CENTRE COMPLEX, 6TH FLOOR CENTRE 1
            BUILDING CUFF PARADE, MUMBAI, REPRESENTED BY ITS
            SENIOR ADVISOR, PIN - 400005

     6      NATIONAL INSURANCE COMPANY LTD
            REPRESENTED BY ITS MD & CEO, NATIONAL INSURANCE TOWER,
            STERLING CINEMA BLDG, 4, 65, MURZBAN ROAD, FORT
            MUMBAI, MAHARASHTRA, PIN - 400001


            BY ADVS.
            SMT.M.SANTHY
            SHRI.V.GIRISHKUMAR, SC, CENTRAL BOARD OF INDIRECT
            TAXES AND CUSTOMS
            SMT.LATHA ANAND
            SRI.GEORGE A.CHERIAN
            SMT.ANNA ROSE NAMBADAN
            SRI.S.VISHNU (ARIKKATTIL)


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.12.2025, ALONG WITH WP(C)NOS.38316/2025 AND CONNECTED CASES,
THE COURT ON 8.1.2026 DELIVERED THE FOLLOWING:
                                                    2025:KER:95583
WP(C)No.38316/2025 & Con.Cases    8


             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

           THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

    THURSDAY, THE 8TH DAY OF JANUARY 2026 / 18TH POUSHA, 1947

                      WP(C) NO. 38178 OF 2025

PETITIONER/S:

     1      JOSE P.L.,
            AGED 73 YEARS
            S/O. LATE LUKOSE P.K.,FLAT NO. 7A, AMBER PARK CANON
            SHED ROAD, ERNAKULAM, PIN - 682011

     2      K.R ANANTHAPADMANABHAN
            AGED 80 YEARS
            S/O K.V RAMASWAMI 907, 9TH STREET, SAUKARNAGAR,
            KAIMONOM POST,THIRUVANATHAPURAM, PIN - 695040

     3      MATHEW ABRAHAM P.,
            AGED 66 YEARS
            S/O P.M ABRAHAM PURACKAL HOUSE,NJRA/166, MYTHRI LANE,
            KARAMA ROAD, ELAMAKKARA, KOCHI, PIN - 682024

     4      ABRAHAM SHAJI JOHN,
            AGED 65 YEARS
            S/O YOHANNAN C.A.,TC 11/325(1), KUNNAPUZHA, CHRIST
            NAGAR COLONY,KESTON ROAD, KOWDIAR P.O
            THIRUVANATHAPURAM, PIN - 695003

     5      ANTONY P.R.,
            AGED 64 YEARS
            S/O OUSEPH RAPHEL, PALLIPRAMBILE HOUSE NO. 38,
            GIRINAGAR SOUTH, KADAVANTRA,KOCHI, PIN - 682020

     6      ASSOCIATION OF RETIRED IOB'S EMPLOYEES
            REGD OFFICE AT NO.6/4,III LANE 1ST FLOOR, M.K AMMAN
            KOIL STREET MYLAPORE, CHENNAI REPRESENTED BY ITS
            PRESIDENT , MR. K.S RENGARAJAN AGED 80 YEARS, S/O LATE
            K.N SREENIVASAN NO.6/4, 3RD LANE, M.K AMMAN KOIL
            STREET MYLAPORE, CHENNAI, PIN - 600004


            BY ADVS.
            SRI.V.K.PRASAD
                                                   2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   9

            SMT.JOSNA.C.F



RESPONDENT/S:

     1      UNION OF INDIA,
            REPRESENTED BY ITS SECRETARY (DEPARTMENT OF REVENUE)
            MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI,
            PIN - 110001

     2      GOODS & SERVICES TAX COUNCIL
            MINISTRY OF FINANCE, REPRESENTED BY ITS CHAIRMAN,
            HAVING ITS OFFICE AT NORTH,BLOCK NEW DELHI, PIN -
            110001

     3      INDIAN OVERSEAS BANK,
            REPRESENTED BY ITS MD & CEO 763, ANNA SALAI, MOUNT
            ROAD, CHENNAI, PIN - 600002

     4      GENERAL MANAGER,
            HR DEPARTMENT, WELFARE SECTION, INDIAN OVERSEAS BANK,
            763, ANNA SALAI, MOUNT ROAD, CHENNAI, PIN - 600002

     5      INDIAN BANKS' ASSOCIATION,
            REPRESENTED BY ITS SENIOR ADVISOR WORLD TRADE CENTRE,
            6TH FLOOR CENTRE 1 BUILDING, CUFFE PARADE, MUMBAI,
            MAHARASHTRA, PIN - 400005

     6      NATIONAL INSURANCE COMPANY LTD.,
            NATIONAL INSURANCE BUILDING, 2ND FLOOR, 14, JAMSHEDJI
            TATA ROAD, CHURCHGATE, MUMBAI REPRESENTED BY ITS MD &
            CEO, PIN - 400020


            BY ADVS.
            SHRI.P.R.SREEJITH
            SHRI.SUNIL SHANKER
            SRI.GEORGE A.CHERIAN
            SRI.GEORGE CHERIAN (SR.)FOR R6
            SMT.VIDYA GANGADHARAN
            SHRI.THOMAS GLAISON


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.12.2025, ALONG WITH WP(C)NOS.38316/2025 AND CONNECTED CASES,
THE COURT ON 8.1.2026 DELIVERED THE FOLLOWING:
                                                    2025:KER:95583
WP(C)No.38316/2025 & Con.Cases    10


             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

           THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

    THURSDAY, THE 8TH DAY OF JANUARY 2026 / 18TH POUSHA, 1947

                      WP(C) NO. 38436 OF 2025

PETITIONER/S:

     1      BHASI K.S,
            AGED 71 YEARS
            S/O SREEDHARAN K.G, KALAPURAKAL HOUSE, PANCHAYATH RAJ
            ROAD, RAMAN KUTTY BHAGAVATHAR LANE, PALLURUTHY, KOCHI,
            PIN - 682006

     2      JOSE ITTIRA PARECATTIL,
            AGED 71 YEARS
            S/O P.D ITTIRA, PARECATTIL HOUSE, CNRA 78, ROSEVILLA,
            KIDANGOOR PO, ANGAMALY, PIN - 683572

     3      JOSEPH C.A,
            AGED 70 YEARS
            S/O CV ABRAHAM, 20/13 CHACKUNKAL HOUSE, RAMAKRISHNA
            NAGAR, CANAL ROAD, THUTHIYOOR, ERNAKULAM, PIN - 682037

     4      THOMAS M.J,
            AGED 71 YEARS
            S/O M.V JOSEPH, MADAN HOUSE, PUTHUMANA, MANJAPARA PO ,
            ERNAKAULAM, PIN - 683581

     5      ALL INDIA PUNJAB NATIONAL BANK, PENSIONERS'
            ASSOCIATION
            REG.NO. NGP-5873, REG OFFICE AT -21 LAHARIKRUPA
            HOUSING SOCIETY, KHAMLA, NAGPUR, REPRESENTED BY ITS
            DEPUTY GENERAL SECRETARY, MR. JOSE ITTIRA PARECATTIL,
            AGED 71 YEARS, S/O P.D ITTIRA, PIN - 440025


            BY ADVS.
            SRI.V.K.PRASAD
            SMT.JOSNA.C.F



RESPONDENT/S:
                                                   2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   11


     1      UNION OF INDIA,
            REPRESENTED BY ITS SECRETARY,(DEPARTMENT OF
            REVENUE),MINISTRY OF FINANCE, GOVERNMENT OF INDIA,NEW
            DELHI, PIN - 110001

     2      GOODS & SERVICES TAX COUNCIL,
            MINISTRY OF FINANCE, REPRESENTED BY ITS CHAIRMAN,
            HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI, PIN -
            110001

     3      PUNJAB NATIONAL BANK,
            REPRESENTED BY ITS MD & CEO, OFFICE AT, PLOT NO. 4,
            SECTOR 10, DWARKA, NEW DELHI, PIN - 110075

     4      GENERAL MANAGER,
            HR DIVISION HEAD OFFICE, PLOT NO.4 , SECTOR 10,
            DWARKA, NEW DELHI, PIN - 110075

     5      INDIAN BANKS' ASSOCIATION,
            REPRESENTED BY ITS SENIOR ADVISOR,WORLD TRADE CENTRE,
            6TH FLOOR CENTRE 1 BUILDING, CUFFE PARADE, MUMBAI,
            MAHARASHTRA, PIN - 400005

     6      NATIONAL INSURANCE COMPANY LTD,
            NATIONAL INSURANCE BUILDING, 2ND FLOOR, 14, JAMSHEDJI
            TATA ROAD, CHURCHGATE, MUMBAI,REPRESENTED BY ITS MD &
            CEO, PIN - 400020


            BY ADVS.
            SMT.GIRIJA L., CGC
            SRI.C.AJITH KUMAR
            SRI.GEORGE A.CHERIAN
            SMT.VARSHA S.S.
            SMT.ROSANNA C. WILSON
            SRI.GEORGE CHERIAN (SR.)
            SRI.P.T.DINESH,SENIOR STANDING COUNSEL FOR CGST


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.12.2025, ALONG WITH WP(C)NOS.38316/2025 AND CONNECTED CASES,
THE COURT ON 8.1.2026 DELIVERED THE FOLLOWING:
                                                    2025:KER:95583
WP(C)No.38316/2025 & Con.Cases    12


             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

           THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

    THURSDAY, THE 8TH DAY OF JANUARY 2026 / 18TH POUSHA, 1947

                      WP(C) NO. 38552 OF 2025

PETITIONER/S:

     1      PRASANNAKUMARAN V.C,
            AGED 65 YEARS
            S/O. LATE K.A. CHANDRAN MENON, KOUSTHUBHAM GG69, GREEN
            GARDENS, VADUTHALA, KOCHI, PIN - 682023

     2      K.K. RADHAKRISHNAN NAIR,
            AGED 72 YEARS
            S/O. LATE K.P. KUMARAPILLAI,SREERANGAM, VAIKOM EAST,
            MURIANKULANGARA, VAIKOM, PIN - 686141

     3      HARIKUMAR P.R.
            AGED 72 YEARS
            S/O RAGHAVAN NAIR,&#8216;KRISHNANJELI', PUTHENPURAYIL,
            KARAKKAD P.O., CHENGANNUR, PIN - 689504

     4      M.R. JACOB,
            AGED 77 YEARS
            S/O. M.T. RAPPAI,MOYALAN HOUSE, YOUNG SHINE STREET,
            CHELAKKOTTUKARA, THRISSUR, PIN - 680005

     5      M. KRISHNAKUMAR
            AGED 68 YEARS
            S/O. K. A. MONIANKUTTY, &#8216;RAJEEVAM', KRPS- 60,
            JOYLAND, KATTITHARA ROAD, MARADU P.O., KOCHI, PIN -
            682304

     6      RAVINDRAN C,
            AGED 73 YEARS
            S/O. NARAYANA KAIMAL,&#8216;PADMALAYAM', JRRA - 1,
            JAWAHAR ROAD, ANJAT, POONITHURA P.O., KOCHI, PIN -
            682038

     7      KURUMOORMANA NARAYANAN BHATTATHIRPAD CHITHARANJAN,
            AGED 69 YEARS
            S/O. NARAYANAN BHATTATHIRPAD, KURUMOORMANA,PONOTH
            ROAD, KALOOR P.O., KOCHI, PIN - 682017
                                                   2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   13


     8      ALL INDIA BANK PENSIONERS AND RETIREES CONFEDERATION
            (REG. NO. DISTRICT EAST/SOCIETY/3013/2018) MAYUR
            VIHAR, PHASE - 1, 57A - POCKET 3, NEW DELHI,
            REPRESENTED BY ITS DEPUTY GENERAL SECRETARY SREEKUMAR
            B., AGED 74 YEARS, S/O. BHASKARAN NAIR, PIN - 110091


            BY ADVS.
            SRI.V.K.PRASAD
            SMT.JOSNA.C.F



RESPONDENT/S:

     1      NATIONAL INSURANCE COMPANY LTD,
            NATIONAL INSURANCE BUILDING, 2ND FLOOR, 14, JAMSHEDJI
            TATA ROAD, CHURCHGATE, MUMBAI,REPRESENTED BY ITS MD &
            CEO, PIN - 400020

     2      INDIAN BANKS' ASSOCIATION,
            WORLD TRADE CENTRE, 6TH FLOOR CENTRE 1 BUILDING, CUFFE
            PARADE, MUMBAI, MAHARASHTRA,REPRESENTED BY ITS SENIOR
            ADVISOR, PIN - 400005

     3      BANK OF BARODA,
            7TH FLOOR, R.C. DUTT ROAD, VADODARA,REPRESENT BY ITS
            MD & CEO, PIN - 390007

     4      BANK OF INDIA,
            STAR HOUSE, C - 5, 'G' BLOCK, BANDRA KURLA COMPLEX,
            BANDRA (EAST), MUMBAI, REPRESENTED BY ITS MD & CEO,
            PIN - 400051

     5      CANARA BANK
            NO. 112, JC ROAD, BENGALURU, KARNATAKA. REPRESENTED BY
            ITS MD & CEO, PIN - 560002

     6      CENTRAL BANK OF INDIA
            CHANDERMUKHI BUIDLING, NARIMAN POINT, MUMBAI,
            REPRESENTED BY ITS MD & CEO, PIN - 400021

     7      INDIAN BANK
            P.B. NO. 5555, 254-260, AVVAI SHANMUGAM SALAI,
            ROYAPETTAH, CHENNAI, TAMIL NADU, REPRESENTED BY ITS MD
            & CEO, PIN - 600014

     8      INDIAN OVERSEAS BANK
                                                   2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   14

            762/763, IOB, ANNA SALAI, CHENNAI, TAMIL NADU,
            REPRESENTED BY ITS MD & CEO, PIN - 600002

     9      UNION BANK OF INDIA
            UNION BANK BHAVAN, 239, VIDHAN BHAVAN MARG, NARIMAN
            POINT, MUMBAI, MAHARASHTRA REPRESENTED BY ITS MD &
            CEO, PIN - 400021

     0      UCO BANK
            10, B T M SARANI, KOLKATA, REPRESENTED BY ITS MD &
            CEO, PIN - 700001

    11      PUNJAB NATIONAL BANK
            PLOT NO. 4, SECTOR 10, DWARKA, NEW DELHI, REPRESENTED
            BY ITS MD & CEO, PIN - 110075

    12      THE DHANALAXMI BANK LTD
            DHANALAKSHMI BUILDINGS. P.B NO.9 , NAICKANAL,
            THRISSUR. KERALA, REPRESENTED BY ITS MD & CEO, PIN -
            680001

    13      THE KARUR VYSYA BANK LTD.
            REGISTERED & CENTRAL OFFICE, NO. 20, ERODE ROAD,
            VADIVEL NAGAR, L.N.S., KARUR REPRESENTED BY ITS MD &
            CEO, PIN - 639002

    14      UNION OF INDIA ( SOUGHT TO BE IMPLEADED )
            (DEPARTMENT OF REVENUE) MINISTRY OF FINANCE GOVERNMENT
            OF INDIA, NEW DELHI REPRESENTED BY ITS SECRETARY
            (SOUGHT TO BE IMPLEADED )

    15      GST COUNCIL ( SOUGHT TO BE IMPLEADED )
            MINISTRY OF FINANCE, 5TH FLOOR, TOWER II, JEEVAN
            BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW
            DELHI, REPRESENTED BY ITS CHAIRMAN ( SOUGHT TO BE
            IMPLEADED )


            BY ADVS.
            SRI.GEORGE A.CHERIAN
            SRI.P.FAZIL
            DR.PAULY MATHEW MURICKEN
            SHRI.SUNIL SHANKER
            SHRI.H.RAMANAN
            SRI.C.AJITH KUMAR
            SMT.VARSHA S.S.
            SRI.JITHIN PAUL VARGHESE
            SRI.SAJU THALIATH
            SMT.C.PRABITHA
                                                 2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   15

            SHRI.FADIL FAZIL
            SMT.ASWATHY JAYACHANDRAN
            SMT.AKSHAYA THOMAS
            SHRI.ASVINO SHEEJ.S
            SMT.VIDYA GANGADHARAN
            SHRI.THOMAS GLAISON
            SRI.GEORGE CHERIAN (SR.)
            SHRI.ALAN PHILIP ALEX


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.12.2025 ALONG WITH WP(C)NOS.38316/2025 AND CONNECTED CASES,
THE COURT ON 8.1.2026 DELIVERED THE FOLLOWING:
                                                    2025:KER:95583
WP(C)No.38316/2025 & Con.Cases    16


             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

           THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

    THURSDAY, THE 8TH DAY OF JANUARY 2026 / 18TH POUSHA, 1947

                       WP(C) NO. 38670 OF 2025

PETITIONER/S:

     1      S AJITH KUMAR,
            AGED 72 YEARS
            S/O N SUKUMARAN,SURABHI HOUSE NO. 40 KUMARANASAN
            NAGAR, KADAVANTHRA, KOCHI, PIN - 682020

     2      K.N SASI,
            AGED 66 YEARS
            S/O DR. K NARAYANA PANICKER,H.NO. 18/120B PRA 10,
            THENGASSERIL HOUSE, PALLIPPARAMBUKAVU, THRIPPUNITHURA,
            PIN - 682301

     3      T. M SATHISH,
            AGED 62 YEARS
            S/O N. MANIKKA VADHYAR, PRA 180, 'SAUDAMINI', PADAM
            ROAD, ELAMAKKARA, KOCHI, PIN - 682026

     4      VIJAYAN NAIR P.N,
            AGED 75 YEARS
            S/O NARAYANAN NAIR, SREE REMYA, CHERUVIKAL,
            SREEKARIYAM P.O, TRIVANDRUM, PIN - 695017

     5      SURENDRAN P.O,
            AGED 74 YEARS
            S/O P.U SEKUARAN, 62 RAJIU NAGAR, ELAMAKARA, KOCHI,
            PIN - 682026

     6      CANARA BANK SYNDICATE PENSIONERS & RETIREES
            ASSOCIATION (REGD.),
            CENTRAL OFFICE AT 203, GLENDALE RESIDENCY, KING KOTI
            ROAD, ABIDS, HYDERABAD (REG. NO. 1955/2012)
            REPRESENTED BY ITS DY. GENERAL SECRETARY, MR. P.N
            VIJAYAN NAIR, AGED 75 YEARS, S/O NARAYANAN NAIR, PIN -
            500001


            BY ADVS.
                                                   2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   17

            SRI.V.K.PRASAD
            SMT.JOSNA.C.F



RESPONDENT/S:

     1      UNION OF INDIA,
            REPRESENTED BY ITS SECRETARY, (DEPARTMENT OF
            REVENUE),MINISTRY OF FINANCE, GOVERNMENT OF INDIA. NEW
            DELHI, PIN - 110001

     2      GOODS & SERVICES TAX COUNCIL,
            MINISTRY OF FINANCE, REPRESENTED BY ITS CHAIRMAN,
            HAVING ITS OFFICE AT NORTH,BLOCK NEW DELHI, PIN -
            110001

     3      CANARA BANK,
            NO. 112, JC ROAD, BENGALURU, KARNATAKA,REPRESENTED BY
            ITS MANAGING DIRECTOR & CHIEF EXECUTIVE OFFICER, PIN -
            560002

     4      CHIEF GENERAL MANAGER,
            HUMAN RESOURCES & PUBLIC RELATIONS WING, INDUSTRIAL
            RELATIONS VERTICAL, INDUSTRIAL RELATIONS & POLICIES
            SECTION, HEAD OFFICE, NO. 112, JC ROAD, BENGALURU
            KARNATAKA, PIN - 560002

     5      INDIAN BANKS' ASSOCIATION,
            REPRESENTED BY ITS SENIOR ADVISOR,WORLD TRADE CENTRE,
            6TH FLOOR CENTRE 1 BUILDING, CUFFE PARADE, MUMBAI,
            MAHARASHTRA, PIN - 400005

     6      NATIONAL INSURANCE COMPANY LTD,
            NATIONAL INSURANCE BUILDING, 2ND FLOOR, 14, JAMSHEDJI
            TATA ROAD, CHURCHGATE, MUMBAI,REPRESENTED BY ITS
            MANAGING DIRECTOR & CHIEF EXECUTIVE OFFICER, PIN -
            400020


            BY ADVS.
            SMT.SANJANA R.NAIR, CGC
            SHRI.V.GIRISHKUMAR, SC, CENTRAL BOARD OF INDIRECT
            TAXES AND CUSTOMS
            DR.PAULY MATHEW MURICKEN
            SRI.GEORGE A.CHERIAN
            SHRI.ASVINO SHEEJ.S
            SMT.ROSANNA C. WILSON
            SRI.GEORGE CHERIAN (SR.) FOR R6
                                                  2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   18




     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.12.2025, ALONG WITH WP(C)NOS.38316/2025 AND CONNECTED CASES,
THE COURT ON 8.1.2026 DELIVERED THE FOLLOWING:
                                                    2025:KER:95583
WP(C)No.38316/2025 & Con.Cases    19


             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

           THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

    THURSDAY, THE 8TH DAY OF JANUARY 2026 / 18TH POUSHA, 1947

                      WP(C) NO. 38757 OF 2025

PETITIONER/S:

     1      ALL INDIA BANK RETIREES' FEDERATION (REGD.)
            HAVING ITS REGISTERED OFFICE AT FLAT NO 101, BLOCK C
            SHIVOM RESIDENCY, M. G. ROAD INDORE REPRESENTED BY ITS
            ORGANISING SECRETARY SRI P R RAMASUBRAMANIA IYER, AGED
            80 YEARS, S/O LATE M S RAMASUBRAMANIA IYER, INDU (H)
            4TH STREET, HARI NAGAR, PUNKUNNAM, THRISSUR-, PIN -
            680002

     2      K R PARASURAMAN
            AGED 70 YEARS
            S/O LATE K V RAMAN, RESIDING AT TMC 54/808, KALPATHI
            HOUSE, OPPO:TO MSME, AYYANTHOLE POST, THRISSUR, PIN -
            680003

     3      A SETHUNATHAN,
            AGED 65 YEARS
            S/O P GOVINDA MENON RESIDING AT AMBADY, NORTH GATE,
            THRIPUNITHURA, ERNAKULAM, PIN - 682301


            BY ADVS.
            SRI.V.M.KRISHNAKUMAR
            DR.SILPA AZIZ
            SRI.RENJITH THAMPAN (SR.)



RESPONDENT/S:

     1      UNION OF INDIA
            REPRESENTED BY ITS SECRETARY (DEPARTMENT OF REVENUE)
            MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI,
            PIN - 110001

     2      CANARA BANK
            REPRESENTED BY ITS MANAGING DIRECTOR AND CHIEF
                                                   2025:KER:95583
WP(C)No.38316/2025 & Con.Cases   20

            EXECUTIVE OFFICER, HEAD OFFICE, NO.112, JC ROAD,
            BENGALURU, PIN - 560002

     3      CENTRAL BANK OF INDIA
            REPRESENTED BY ITS MANAGING DIRECTOR AND CHIEF
            EXECUTIVE OFFICER, CORPORATE OFFICE, CHANDERMUKHI,
            NARIMAN POINT, MUMBAI, PIN - 400021

     4      GOODS & SERVICES TAX COUNCIL MINISTRY OF FINANCE
            REPRESENTED BY ITS CHAIRMAN, 5TH FLOOR, TOWER II,
            JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE,
            NEW DELHI,, PIN - 110001

     5      CHIEF GENERAL MANAGER
            CANARA BANK, HUMAN RESOURCES & PUBLIC RELATIONS WING,
            HEAD OFFICE, BENGALURU, PIN - 560002

     6      CHIEF GENERAL MANAGER(HR)
            CENTRAL BANK OF INDIA, HUMAN CAPITAL MANAGEMENT-
            INDUSTRIAL RELATIONS & POLICY DEPARTMENT, CENTRAL
            OFFICE, CHANDER MUKHI, NARIMAN POINT, MUMBAI, PIN -
            400021

     7      INDIAN BANKS ASSOCIATION
            WORLD TRADE CENTRE COMPLEX, 6TH FLOOR CENTRE 1
            BUILDING CUFF PARADE, MUMBAI, REPRESENTED BY ITS CHIEF
            EXECUTIVE., PIN - 400005

     8      NATIONAL INSURANCE COMPANY
            HEAD OFFICE, PREMISES NO 18-0374, PLOT NO.CBD-81, NEW
            TOWN, KOLKATA REPRESENTED BY ITS CHAIRMAN AND MANAGING
            DIRECTOR, PIN - 700156

            BY ADVS.
            SHRI.SATHEESH T.P., CGC
            DR.PAULY MATHEW MURICKEN
            SHRI.P.R.SREEJITH
            SMT.ARATHI PRABHAKARAN
            SRI.GEORGE CHERIAN (SR.)FOR R6
            SHRI.ASVINO SHEEJ.S

     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
10.12.2025 ALONG WITH WP(C)NOS.38316/2025 AND CONNECTED CASES,
THE COURT ON 8.1.2026 DELIVERED THE FOLLOWING:
                                                                2025:KER:95583
WP(C)No.38316/2025 & Con.Cases        21



                                 JUDGMENT

[WP(C) Nos.38316/2025, 36636/2025, 37812/2025, 38178/2025, 38436/2025, 38552/2025, 38670/2025, 38757/2025] ...

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) dated 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:

"i) Issue a writ of mandamus or any other appropriate writ, order or direction declaring that the levy of GST at 18% on the premium collected towards renewal of health insurance policies of the retired employees/family pensioners of Punjab National Bank, including the Petitioners, with effect from 01.11.2025 is illegal, arbitrary, and ultra vires Exhibit P1 decision of the GST Council and Exhibit P2 Notification issued by the 1st Respondent.

ii) Declare that the health insurance policy offered to retired 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 22

employees/family pensioners of Punjab National Bank is covered by the exemption granted under Exhibit P2 Notification, and that no GST is leviable on such policies.

iii) Issue a writ of mandamus or any other appropriate writ, order, or direction commanding the Respondents 1 to 6 to ensure that the renewal premium for the health insurance policy of retirees/family pensioners of Punjab National Bank for the policy year 2025-26 is collected and remitted without levy of GST.

iv. Issue a writ of mandamus or any other appropriate writ, order or direction directing the Respondents to forthwith refund or adjust the GST component already collected from the Petitioners and other similarly placed retirees towards the premium for the policy year 2025- 26.

v. Issue a writ of certiorari or any other appropriate writ, order or direction quashing Exhibit P4 Circular dated 18.09.2025 issued by the 4th Respondent, to the extent it provides for levy of GST @18% over and above the premium.

vi. To issue any other writ, direction or order which this Hon'ble Court may deem fit and necessary in the interests of justice."

Similar reliefs were sought in the other writ petitions as well.

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 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 23

Counsel for the CGST.

4. The main objections raised by the respondents against the

claim made by the petitioners seeking exemption is that, going by the

recommendations of the GST Council in its 56 th meeting, based on

which the exemption was granted, as regards the health insurance

policies, the exemption of GST was contemplated only in respect of

individual health insurance policies, including family floater policies

and policies for senior citizens, and the same was never intended to

be extended to the group insurance policies. The respondents

highlighted this aspect, by specifically bringing the attention of this

Court to the relevant clauses in the notification, which is produced as

Ext.P2 in WP(C)No.38463/2025.

5. The specific contention raised by the learned Senior Counsel

appearing for the petitioners is that, even though the reading of

Ext.P2 notification would convey a primary impression that it is not

applicable to the group insurance policies, considering the definition

of 'group' as contained therein, a different conclusion is possible.

According to the petitioners, going by the said definition, the group

referred to, in the said clause, is in respect of persons, who joined

together with a commonality of purpose or for engaging in a common

economic activity, other than availing insurance. According to the

petitioners, they have joined together, only for the purpose of 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 24

availing the insurance and apart from that, there was no

commonality of purpose or they have not engaged in common

economic activity. Therefore, the specific case of the petitioners is

that, the petitioners, even though availed the policy as a group,

would not fall under the 'group' as referred to in Ext.P2 notification

and hence, the exclusions in Ext.P2 cannot be made applicable to the

petitioners. Thus, the petitioners are entitled to the benefits of

exemption as per Ext.P2 notification, since they are not falling under

the exemptions of the said notification.

6. The reliance was placed on the decisions rendered by the

Hon'ble Supreme Court in Achal Industries(M/s.) v. State of

Karnataka [(2019) 7 SCC 703], Income Tax Officer, Tuticorin

v. T.S.Devinatha Nadar and Others [AIR 1968 SC 623],

Commissioner of Customs (Preventive), Mumbai v. M. Ambalal

and Co. [(2011)2 SCC 74], C.E.S.C.Limited and Others v.

Subhas Chandra Bose and Others [(1992)1 SCC 441] and the

decision rendered by the Division Bench of Gujarat High Court in

M/s. Educational Initiatives Pvt. Ltd v. Union of India in

R/Special civil application No.16476/2021.

7. On the other hand, the learned Standing Counsel as well

as the learned Senior Counsel appearing for the insurance

companies stoutly oppose the reliefs sought by the petitioners, by 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 25

pointing out that, the respondents are not falling under the

exemptions provided as per Ext.P2. The learned Standing Counsel

also brought to the attention of this Court, the Insurance Regulatory

And Development Authority of India (Health Insurance) Regulations,

2016, wherein, it is contemplated that no group health insurance

policy shall be issued by any insurer, wherein, group is formed with

the main purpose of availing itself of insurance. There shall be a

clearly evident relationship as specified by the Authority from time to

time between the members of the group and the group policy holder.

Thus, it was contended that these writ petitions are to be dismissed.

8. I have carefully gone through the records and examined

the contentions raised by both sides. Before moving into the

consideration of issues arising in these case, it is necessary to

examine the relevant clauses in the notifications issued by the

Government as well as the other authorities. As mentioned above,

G.S.R.666(E) dated 17.9.2025 is the notification issued by the

Central Government based on the recommendations of the GST

Council. Clause 36D of the same reads as follows:

"36D Heading 9971 Service of health insurance Nil Nil business provided by an insurer to the insured, where the insured is not a group

[Please refer to clause (zfb) in para2]

Explanation: For the removal of doubts, it is hereby 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 26

clarified that:

a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual.

b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance."

The said clause deals with the exemptions relating to the services of

the health insurance provided by an insurer to the insured where the

insured is not a group. The aforesaid notification was issued in

exercise of the powers conferred by sub-sections(3) and (4) of section

9, sub-section (1) of section 11, sub section (5) of section 15 and

section 148 of the Central Goods and Services Tax Act, 2017 (12 of

2017). As per the said notification, certain amendments were

brought in the notification number 12/2017 dated 28.06.2017. As per

clause(b)(ii) of the notification dated 17.09.2025, after clause (zfa) of

the original notification sought to be amended, clause (zfb) was

inserted and the said clause reads as follows:

"(zfb) For the purposes of entries at serial numbers 36C and 36D in the table above, 'group' means group of persons who join together with a commonality of purpose or for engaging in a common economic activity, other than availing insurance, and includes:

a. Employer- employee groups, where an employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws;

b. Non employer-employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/activities other 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 27

than insurance."

9. The specific contention of the petitioners is that, since the

petitioners are retired employees of various banks, they have not

joined together with a commonality of purpose other than availing

insurance and hence they are not coming within the definition of

"group" as defined above. However, one important aspect to be

noted while considering the aforesaid contention is that, in Ext.P1,

which is the recommendations of the 56 th meeting of the GST

Council, the exemption of GST is provided on all individual health

insurance policies (including family floater policies and policies for

senior citizens) and reinsurance thereof, to make insurance

affordable for the common man and increase the insurance coverage

in the country. It is to be noted that, the issuance of Ext.P2 is by

acting upon the recommendations of the GST Council, which going

by Ext.P1, is intended to be made applicable to the individual health

insurance policies alone. The said fact is made clear in clause 36D as

well, where, it is specifically mentioned that, the exemption is

provided to the services of health insurance business provided by the

insurer to the insured, where, the insured is not a group. Apart from

the above, the said clause contained an "Explanation" which states

that, "for the removal of doubts, it is hereby clarified that this

exemption shall apply to a contract of insurance where the insured is 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 28

an individual, or an individual and family of the said individual". Thus

the fact that, it is applicable to the individual policies alone, is

reiterated in the explanation contemplated therein.

10. It is the specific case of the respondents that the policies

which are the subject matter in these writ petitions, were issued as

group medical insurance policies, based on the negotiation made by

the Indian Banks' Association with the General Insurance

Companies. Exhibit P3 issued by the Indian Banks' Association

indicates the procedure followed by the said Association, while

causing the policy to be issued by the insurer. It is discernible from

Ext.P3 that, the Group Medical Insurance scheme in-lieu of

Reimbursement of Hospitalisation scheme was introduced as per 10 th

Bipartite Settlement/7th Joint Note dated 25.05.2015. The said

scheme was extended to retired employees and their spouses, with a

condition that, the premium will be paid by them. The existing policy

(2024-25) is covering 5,75,166 serving employees and 1,51,668

retired employees. It is also the case of the respondents that, as part

of the negotiation, the Indian Banks' Association invited bids from

the Insurance Companies and in the said process, M/s. National

Insurance Company was selected. The rates for premium were also

fixed through the said process. The case of the respondents is that,

the policies issued in these cases are having all the characteristics of 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 29

a group insurance policy, in view of the fact that, the same covers a

large number of persons who are retired employees of the banks,

who by themselves form a class, and the benefits of the same were

obtained by way of collective bargaining, thereby getting reduced

rates. They are also getting rid of certain restrictions that are

applicable to the individual policies that provides for medical check

up, exclusion clause regarding pre-existing disease and the waiting

period for certain coverages, etc. Yet another point highlighted by

the respondents is that, as per Regulation 3(5) of Chapter 1 of IRDAI

(Insurance Products)Regulations, 2024, "group" consists of persons

who join together with a commonality of purpose or engaging in a

common economic activity and includes the following:-

"a. Employer- employee group is a group where an employer- employee relationship exists between the master policyholder and the member in accordance with the applicable laws. b. Non-Employer- employee group is a group other than employer- employee where a clearly evident relationship between the member and the group policyholder exists for services/activities other than insurance."

11. The crucial aspect to be noticed is that, admittedly, the policy

is issued by a general insurance company, which can only issue a

policy, as permitted by the IRDAI, the sole regulatory body in this

field. As rightly pointed out by the learned Standing Counsel for the

respondents, clause 7 of the IRDAI (Health Insurance) Regulations,

2016, specifically prohibits forming of a group with the main purpose

of availing itself of an insurance. Thus, the fact that, the policy was 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 30

issued to a large number of persons extending to more than 1.5 lakhs

persons by a general insurance company bound by the regulation

issued by the IRDAI, itself indicates that the said policy was issued in

terms of the relevant regulations. As mentioned above, the regulation

contains a clause prohibiting forming a group, exclusively for the

purpose of availing insurance coverage and there must be some

relationship between the members of the group and the group

policyholder. Therefore, the issuance of policy by following the

regulations of IRDAI itself would indicate that the said policy was

issued to a group, where, there is an evident relationship between

the members of the group and the policyholder.

12. Apart from the above, I find merits in the contentions

raised by the respondents that the policies which are relevant in

these cases are obtained by the Indian Banks' Association through

collective bargaining. The benefits of the said collective bargaining

are clearly explained in the counter affidavit of the 2 nd respondent in

WP(C)No.38436/2025. In paragraph 20 thereof reads as follows:

"a. Cost Savings Passed to Members: Insurers save on distribution, underwriting, and policy administration costs in group policies. These savings are typically passed on to the insured members in the form of lower premiums.

b. Lower Premiums: Premiums under group health insurance are generally lower than those for individual policies, owing to risk pooling across a larger group and the inherent homogeneity of group members.

c. Minimal or No Medical Underwriting: Coverage is often extended without detailed medical checks, particularly in employer- employee groups.

d. Coverage for Pre-existing Conditions: Many group policies cover 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 31

pre-existing diseases from day one or after a relatively short waiting period, unlike retail policies which may have longer exclusion periods.

e. Family Coverage: Many Groups allow members to extend coverage to spouses, children, and, in some cases, parents at competitive rates.

f. Voluntary Top-up Options: Several group plans offer optional top-up cover at preferential rates, allowing members to enhance their base coverage.

g. Streamlined Administration: Insurers often provide dedicated account managers, digital portals, or HR dashboards to facilitate smooth policy administration for the employer or group administrator."

Evidently, in this case, the petitioners have availed advantages as

highlighted above, which show a clear distinction between the

individual policy and group insurance policy. It is also to be noted in

this regard that, as observed above, Ext.P1 which is the

recommendations of the GST Council, provides exemption only to

individual health insurance policies and the said fact is further

reinforced by the wordings used in clause 36D of notification dated

17.09.2025, where, it is specifically mentioned that the exemption is

for individual policies and not for a group. It is further clarified in the

Explanation in the said notification that, the said exemption shall

apply to a contract of insurance where the insured is an individual or

an individual and family of the said individual. All these aspects

clearly indicate that the exemption was provided only to the

individual policy holders and not the members of a group insurance

policies.

13. Of course, the learned Senior Counsel appearing for the 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 32

petitioners pointed out that, the definition of 'group', as mentioned in

Ext.P2, even though similar to the definition of 'group' as contained

in the IRDAI regulation, there is a subtle difference between the

two. It was pointed out that, in the definition of 'group' as contained

in IRDAI regulation, the group consists of persons who joined

together with a commonality of purpose or engaging in a common

activity, whereas in Ext.P2 notification, the 'group' is a group of

persons who joined together with a commonality of purpose or for

engaging in a common activity "other than availing insurance".

Thus, according to the petitioners the specific inclusion of the words

"other than availing insurance" is very important and by virtue of

inclusion of the said clause in the definition of 'group' in Ext.P2, the

groups, which are formed together only for the purpose of availing

the benefit of insurance should be exempted. While considering the

said contention, it is to be noted that, going by the Regulations of the

IRDAI, there is no policy contemplated for a group which is formed

for the sole purpose of availing the insurance and there must be a

relationship between the members of the group and the policy

holder. As mentioned above, the policy in this case was issued in

terms of the IRDAI Regulations and therefore that by itself is a

certification of the fact that it was a policy issued to a group, as

defined under the provisions of the IRDAI Regulations and therefore, 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 33

the fact that, in the definition of 'group' included in Ext.P2 contains a

clause that "other than availing insurance", would not make a

difference.

14. The documents produced before this Court and the

sequence of events that led to the issuance of the policy also clearly

establishes the relationship between the members of the policy and

the policyholder. As mentioned above, Ext.P3 would indicate that the

scheme of insurance policy itself was introduced as part of 10 th

Bipartite Settlement/7th Joint Note dated 25.5.2015 and later the

benefits of the same were extended to the retired employees. A

detailed procedure is followed by the Indian Banks' Association,

which floated a tender to find out an insurer who can provide a

better package at a lesser price. Thereafter, a contract was entered

into between the said insurer and the Indian Banks Association.

Rates of premium were also fixed after such

negotiations/proceedings between the Indian Banks Association and

the Insurance Company. Thus, the Indian Banks Association, for all

practical purposes, was acting as an intermediary and after a

collective bargaining, better rates of premium were fixed with

additional benefits, which were not otherwise available for individual

policyholders. Apart from the above, this particular policy is issued

for the welfare of the retirees from various banks who by themselves 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 34

formed into a class, on account of their prior employment with the

banks. Thus, there is a commonality of purpose behind the join

together of the members of the Association and the Indian Banks

Association, which is bound to ensure the welfare of the retired

employees of the banks, while extending the benefits of group

insurance policy. Therefore, under no circumstances, the

contentions raised by the petitioners can be accepted.

15. When it comes to the decisions relied on by the

petitioners, it is to be noted that, the decisions of the Hon'ble

Supreme Court in Achal Industries(M/s.) and T.S.Devinatha

Nadar (supra) were relied on to show that, when there is a doubt as

to the meaning of a provision in fiscal statute, it must be construed in

favour of the tax payers. However, the question to be considered in

these cases, is not in relation to the interpretation of the provision in

the taxation statute which deals with the imposition of tax, but on the

other hand, the interpretation is that of the relevant clause in a

statutory notification intended for an exemption contemplated under

the Act from the obligation to pay the tax. When it comes to the

exemption from tax, the settled position of law is that, when there is

doubt as to the interpretation, the benefit of the same should go to

the State. Of course, the learned Senior Counsel Sri. R.Lekshmi

Narayanan, appearing for Indian Banks Association, relied on the 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 35

observations made in Commissioner of Customs (Preventive)

and Subhas Chandra Bose (supra) where it was observed that,

the rule regarding exemptions is that, the exemptions should

generally be strictly interpreted, but beneficial exemptions having

their purpose as encouragement or promotion of certain activities,

should be liberally interpreted. However, the question of strict

interpretation does not arise in this case, as going by the stipulations

contained in Ext.P2 particularly clause 36D thereof, there is no

ambiguity, particularly when it is taken into consideration in the light

of the recommendations of the GST Council, as reflected in Ext.P1.

The intention is very specific, which is confined to the individual

policies only, and not to the group insurance policies.

16. Of course, there could be a doubt with regard to the

definition of 'group' as contained in Ext.P2, in respect of the groups

which are formed solely for the purpose of availing the insurance

policy. However, since the IRDAI Regulations does not contemplate

for a policy in respect of a group which is formed solely for the

purpose of insurance coverage, the policies which are the subject

matter in these writ petitions, cannot be construed as policies, that

are issued for a group, which are solely constituted for the purpose

of insurance coverage. Therefore, I find no merits in the contentions

raised by the petitioners. As mentioned above, the exemption 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 36

provided as per the notification No.16/2025- Central Tax (Rate);

G.S.R. 666(E) dated 17.9.2025, is intended to cover the individual

policies alone, and not for the group insurance policies issued based

on the understanding reached between the Indian Banks Association

and the Insurance Company followed by collective bargaining.

In such circumstances, I do not find any merits in these writ

petitions and accordingly, these writ petitions are dismissed.

Sd/-

ZIYAD RAHMAN A.A. JUDGE

APPENDIX OF WP(C) NO. 38316 OF 2025

PETITIONER EXHIBITS

AIBPARC/GST COUNCIL/GMISR/EMAIL/2025 DATED 20.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P8 A TRUE COPY OF CIRCULAR NO.

                        015/IRDA/LIFE/CIRCULAR/GI     GUIDELINES/2005
                        DATED    14.07.2005   ISSUED   BY    INSURANCE

REGULATORY AND DEVELOPMENT AUTHORITY (IRDA) Exhibit P9 A TRUE COPY OF THE INTERIM ORDER ON 07.10.2025 IN WPC NO. 36636/2025, VINOD MUKUNDAN & ORS VS UNION OF INDIA & ORS RESPONDENT EXHIBITS

APPENDIX OF WP(C) NO. 36636 OF 2025

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE PRESS RELEASE ISSUED BY THE MINISTRY OF FINANCE THROUGH THE PRESS INFORMATION BUREAU ON 03.09.2025.

Exhibit P2 A TRUE COPY OF THE RELEVANT PAGES OF GAZETTE NOTIFICATION NO. 16/2025 DATED 17.09.2025 ISSUED BY THE 1ST RESPONDENT Exhibit P3 A TRUE COPY OF THE CIRCULAR NO. HR AND IR/MBR/MEDINS/2476 DATED 02.09.2025 ISSUED BY THE 5TH RESPONDENT IBA Exhibit P4 A COPY OF CIRCULAR NO. 100800-2025 DATED 25.09.2025 ISSUED BY THE 4TH RESPONDENT Exhibit P5 A TRUE COPY OF THE CIRCULAR NO. UFBU/2025/13 DATED 26.09.2025 ISSUED BY THE UFBU Exhibit P6 A TRUE COPY OF THE LETTER NO. 83-25 DATED 20.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P7 A TRUE COPY OF THE LETTER NO. AIBPARC/GST COUNCIL/GMISR/EMAIL/2025 DATED 20.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL RESPONDENT EXHIBITS

APPENDIX OF WP(C) NO. 37812 OF 2025

PETITIONER EXHIBITS

EXHIBIT R6(a) COMPARISON SHEET PETITIONER EXHIBITS

Exhibit P6 A TRUE COPY OF THE INTERIM ORDER ON 07.10.2025 IN WPC NO. 36636/2025, VINOD MUKUNDAN & ORS VS UNION OF INDIA & ORS 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 40

APPENDIX OF WP(C) NO. 38178 OF 2025

PETITIONER EXHIBITS

AIBPARC/GST COUNCIL/GMISR/EMAIL/2025 DATED 20.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P8 A TRUE COPY OF CIRCULAR NO.

                        015/IRDA/LIFE/CIRCULAR/GI     GUIDELINES/2005
                        DATED    14.07.2005   ISSUED   BY    INSURANCE

REGULATORY AND DEVELOPMENT AUTHORITY (IRDA) Exhibit P9 A TRUE COPY OF THE INTERIM ORDER ON 07.10.2025 IN WPC NO. 36636/2025, VINOD MUKUNDAN & ORS VS UNION OF INDIA & ORS RESPONDENT EXHIBITS

APPENDIX OF WP(C) NO. 38436 OF 2025

PETITIONER EXHIBITS

AIBPARC/GST COUNCIL/GMISR/EMAIL/2025 DATED 20.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P8 A TRUE COPY OF CIRCULAR NO.

                        015/IRDA/LIFE/CIRCULAR/GI     GUIDELINES/2005
                        DATED    14.07.2005   ISSUED   BY    INSURANCE

REGULATORY AND DEVELOPMENT AUTHORITY (IRDA) Exhibit P9 A TRUE COPY OF THE INTERIM ORDER ON 07.10.2025 IN WPC NO. 36636/2025, VINOD MUKUNDAN & ORS VS UNION OF INDIA & ORS RESPONDENT EXHIBITS

APPENDIX OF WP(C) NO. 38552 OF 2025

PETITIONER EXHIBITS

AIBPARC/GST COUNCIL/GMISR/EMAIL/2025 DATED 20.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P7 A TRUE COPY OF CIRCULAR NO.

                        015/IRDA/LIFE/CIRCULAR/GI      GUIDELINES/2005
                        DATED    14.07.2005   ISSUED    BY    INSURANCE

REGULATORY AND DEVELOPMENT AUTHORITY (IRDA) Exhibit P8 A TRUE COPY OF THE INTERIM ORDER ON 07.10.2025 IN WPC NO. 36636/2025, VINOD MUKUNDAN & ORS VS UNION OF INDIA & ORS RESPONDENT EXHIBITS

APPENDIX OF WP(C) NO. 38670 OF 2025

PETITIONER EXHIBITS

AIBPARC/GST COUNCIL/GMISR/EMAIL/2025 DATED 20.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P8 A TRUE COPY OF CIRCULAR NO.

                        015/IRDA/LIFE/CIRCULAR/GI      GUIDELINES/2005
                        DATED    14.07.2005   ISSUED    BY    INSURANCE

REGULATORY AND DEVELOPMENT AUTHORITY (IRDA) Exhibit P9 A TRUE COPY OF THE INTERIM ORDER ON 07.10.2025 IN WPC NO. 36636/2025, VINOD MUKUNDAN & ORS VS UNION OF INDIA & ORS RESPONDENT EXHIBITS

APPENDIX OF WP(C) NO. 38757 OF 2025

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE PRESS RELEASE ISSUED BY THE MINISTRY OF FINANCE THROUGH THE PRESS INFORMATION BUREAU ON 03.09.2025 Exhibit P2 A TRUE COPY OF THE RELEVANT PAGES GAZETTE NOTIFICATION NO. 16/2025 DATED 17.09.2025 ISSUED BY THE 1ST RESPONDENT Exhibit P3 A TRUE COPY OF THE CIRCULAR NO. HR AND IR/MBR/MEDINS/2476 DATED 02.09.2025 ISSUED BY THE 7TH RESPONDENT IBA, Exhibit P4 TRUE COPY OF THE LETTER DATED 02.09.2025 BY THE IBA Exhibit P5 TRUE COPY OF THE CIRCULAR DATED 29.9.2025 ISSUED BY THE CANARA BANK REGARDING THE RENEWAL IF IBA GROUP HEALTH INSURANCE POLICY FOR THE YEAR 2025-2026 Exhibit P6 TRUE COPY OF THE CIRCULAR ISSUED BY THE CENTRAL BANK OF INDIA REGARDING GROUP HEALTH INSURANCE SCHEME FOR RETIREES UNDER CIRCULAR NO. 1794 DATED 22.09.2025 Exhibit P7 A TRUE COPY OF THE CIRCULAR NO. UFBU/2025/13 DATED 26.09.2025 ISSUED BY THE UFBU Exhibit P8 . TRUE COPY OF THE LETTER NO. 2025/0068 DATED 04.09.2025 TO THE HON'BLE FINANCE MINISTER AND CHAIRPERSON GST COUNCIL SMT. NIRMALA SITHARAMAN Exhibit P9 TRUE COPY OF THE LETTER NO. 2025/0069 DATED 08.09.2025 Exhibit P10 TRUE COPY OF THE INTERIM ORDER IN W.P.(C) NO. 36636 OF 2025 DATED 07.10.2025 Exhibit P11 TRUE COPY OF THE STAFF CIRCULAR NO. 1802 DATED 07.10.2025 REGARDING THE EXTENSION OF CUT-OFF DATE FOR SUBMISSION OF RETIREES CONSENT Exhibit P12 TRUE COPY OF THE ORDER IN WP(C) NO. 37812 OF 2025 DATED 13.10.2025 RESPONDENT EXHIBITS

EXHIBIT R8(A) COMPARISON CHART