2026 (6) TMI 756

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....DDIN Counsel for the Petitioner : Mr. Lakshmi Kumaran Sridharan Counsel for the Respondent : Special Govt Pleader for State Tax ORDER: Heard Mr. Raghavan Ramabadran, learned counsel representing Mr. Lakshmi Kumaran Sridharan, learned counsel for the petitioner, and Mr. Swaroop Oorilla, learned Special Government Pleader appearing for State Tax. 2. The writ petition has been preferre....

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....t supplies made. The authority has wrongly treated Group Health Insurance Services as personal consumption overlooking that such services are covered under the approved default list of SEZ services and were procured for employees welfare essential to IT/ITeS operations and also fall within the authorised operations of the SEZ Unit. The officer has introduced new grounds which were never raised in ....

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....to the insurance authorities or were to be treated as zero-rated supplies in respect of a unit falling in the SEZ zone. The appellate authority would be in a better position to examine the rival claims. 4. We have considered the submissions of the learned counsel for the parties and taken note of the relevant materials referred to and placed on record. 5. In the facts and circumstances noted....