Kerala High Court
N.D. Nandakumar vs Union Of India 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,‘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, ‘RAJEEVAM', KRPS- 60,
JOYLAND, KATTITHARA ROAD, MARADU P.O., KOCHI, PIN -
682304
6 RAVINDRAN C,
AGED 73 YEARS
S/O. NARAYANA KAIMAL,‘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 pkk 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 37 APPENDIX OF WP(C) NO. 38316 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 5TH RESPONDENT IBA Exhibit P4 A TRUE COPY OF THE CIRCULAR DATED 20.09.2025 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 AIBPARC/GST COUNCIL/GMISR/2025 DATED 19.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P7 A TRUE COPY OF ANOTHER LETTER NO.
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 EXHIBIT R6A COMPARISON CHART 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 38 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 EXHIBIT R6A COMPARISON CHART 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 39 APPENDIX OF WP(C) NO. 37812 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 5TH RESPONDENT IBA Exhibit P4 A COPY OF EMAIL COMMUNICATION DATED 01.10.2025, ALONG WITH THE ENCLOSURE ISSUED BY THE 4TH RESPONDENT TO THE 1ST PETITIONER Exhibit P5 A TRUE COPY OF THE CIRCULAR NO. UFBU/2025/13 DATED 26.09.2025 ISSUED BY THE UFBU RESPONDENT 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 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 5TH RESPONDENT IBA Exhibit P4 A COPY OF CIRCULAR NO. NO. 86/2025-26 DATED 08.10.2025 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 ALBPARC/GST COUNCIL/GMISR/2025 DATED 19.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P7 A TRUE COPY OF ANOTHER LETTER NO.
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 Exhibit R6(a) Comparison chart 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 41 APPENDIX OF WP(C) NO. 38436 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 5TH RESPONDENT IBA Exhibit P4 A COPY OF CIRCULAR NO. 845/2025 DATED 18.09.2025 ISSUED BY THE 4TH RESPONDENT Exhibit P4(a) A COPY OF CIRCULAR NO. 846/2025 DATED 07.10.2025 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 AIBPARC/GST COUNCIL/GMISR/2025 DATED 19.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P7 A TRUE COPY OF ANOTHER LETTER NO.
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 EXHIBIT R6(a) Comparison chart 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 42 APPENDIX OF WP(C) NO. 38552 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 GST COUNCIL Exhibit P3 A TRUE COPY OF THE CIRCULAR NO. HR AND IR/MBR/MEDINS/2476 DATED 02.09.2025 ISSUED BY THE 2ND RESPONDENT IBA Exhibit P4 A TRUE COPY OF THE CIRCULAR NO. UFBU/2025/13 DATED 26.09.2025 ISSUED BY THE UFBU Exhibit P5 A TRUE COPY OF THE LETTER NO. AIBPARC/GST COUNCIL/GMISR/2025 DATED 19.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P6 A TRUE COPY OF ANOTHER LETTER NO.
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 EXHIBIT R1A COMPARISON SHEET 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 43 APPENDIX OF WP(C) NO. 38670 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 5TH RESPONDENT IBA Exhibit P4 A TRUE COPY OF CIRCULAR I.G NO: IC/713/2025 DATED 29.09.2025 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. AIBPARC/GST COUNCIL/GMISR/2025 DATED 19.09.2025 SUBMITTED BY AIBPARC TO THE CHAIRPERSON OF THE GST COUNCIL Exhibit P7 A TRUE COPY OF ANOTHER LETTER NO.
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 Exhibit R6 (a) Comparison chart 2025:KER:95583 WP(C)No.38316/2025 & Con.Cases 44 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