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IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A.
E. P. Gopakumar, S/o Late krishnankutty Menon – Appellant
Versus
Union Of India, Represented By Its Secretary (Department Of Revenue) Ministry Of Finance, Government Of India – Respondent
| Table of Content |
|---|
| 1. petitioners are retired bank employees. (Para 1 , 2 , 3) |
| 2. common issue regarding gst exemption. (Para 4 , 5 , 6) |
| 3. arguments against gst exemption raised. (Para 7 , 8) |
| 4. court's analysis of group insurance policy. (Para 9 , 10 , 11 , 12) |
| 5. detailed examination of definitions and exemptions. (Para 13 , 14) |
| 6. court's reasoning on tax exemption interpretation. (Para 15 , 16) |
JUDGMENT
ZIYAD RAHMAN A. A., J.
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 t
The court held that GST exemptions on health insurance premiums are limited to individual policies and do not extend to group insurance obtained by retired bank employees.
Agreed pension scheme and trust deed bind insurer upon fund receipt and performance; subsequent master policy's conflicting terms void for lacking good faith disclosure, severed by blue pencil rule.
An insurer cannot deny a claim based on the late payment of premium by the employer if the premium was later accepted without objection.
The rejection of the proposal to extend the CGH Scheme benefits to retired employees of the Central Silk Board was a policy decision based on resource constraints and economic considerations, which d....
Once there is a valid insurance policy available in favour of appellant, claim made by him for reimbursement of expenses incurred is justifiable and deserves to be paid to him.
The employer is obligated to ensure employee insurance coverage, and non-deduction of premiums does not negate compensation claims under the Group Personal Accident Insurance Scheme.
Writ petitions related to insurance claims involving factual disputes are not maintainable under Article 226 of the Constitution, mandating civil adjudication instead.
Insurance policies must not discriminate against mental illnesses under the Mental Healthcare Act, 2017; all insurers are required to cover mental health on the same basis as physical health.
Exclusion clauses in insurance contracts are binding unless proven unconscionable or contrary to public policy, reaffirming the validity of such clauses in commercial contracts.
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