https://www.taxtmi.com/caselaws?id=788928 A prima facie challenge was raised to retrospective GST demands on insurance policies supplied to SEZ units for the period from 1 July 2017 to 30 September 2023, on the basis that the amendment inserting the words "for authorised operations" into Section 16 of the IGST Act took effect only from 1 October 2023. The Court noted that the designated officer may lack jurisdiction to levy tax retrospectively on such supplies and referred to Section 2(93) of the CGST Act, which defines the recipient by reference to the person liable to pay consideration. Finding arguable issues requiring final examination, interim protection was granted and the impugned orders were stayed pending final hearing. en-us Thu, 26 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788928 A prima facie challenge was raised to retrospective GST demands on insurance policies supplied to SEZ units for the period from 1 July 2017 to 30 September 2023, on the basis that the amendment inserting the words "for authorised operations" into Section 16 of the IGST Act took effect only from 1 October 2023. The Court noted that the designated officer may lack jurisdiction to levy tax retrospectively on such supplies and referred to Section 2(93) of the CGST Act, which defines the recipient by reference to the person liable to pay consideration. Finding arguable issues requiring final examination, interim protection was granted and the impugned orders were stayed pending final hearing. Case-Laws GST Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788928