https://www.taxtmi.com/caselaws?id=779576 GST liability on reinsurance services for the period from 01.07.2017 to 24.01.2018 was regularised by a later circular issued on 15.07.2024 on an "as is where is" basis. The Delhi HC held that the circular applied to the petitioner because the impugned adjudication and appellate orders were passed before the clarification and did not consider it. The earlier demand orders therefore could not be sustained, and the order-in-original and order-in-appeal were set aside, granting the petitioner the benefit of the circular. en-us Fri, 26 Sep 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779576 GST liability on reinsurance services for the period from 01.07.2017 to 24.01.2018 was regularised by a later circular issued on 15.07.2024 on an "as is where is" basis. The Delhi HC held that the circular applied to the petitioner because the impugned adjudication and appellate orders were passed before the clarification and did not consider it. The earlier demand orders therefore could not be sustained, and the order-in-original and order-in-appeal were set aside, granting the petitioner the benefit of the circular. Case-Laws GST Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779576