Commissioner of Central Goods and Service Tax v. Shriram General Insurance Company Limited
Case brief
What is this about?
A division bench dismissed Commissioner of CGST's appeal regarding GST matters. The court held that the question of law had been addressed by a co-ordinate bench in a previous order, which relied on the Bangalore vs PNB Metlife precedent. Dismissing the current appeal as having no merit, the court observed there was no scope for deviating from the established ratio.
What did the court decide?
The appeal filed by the Commissioner was dismissed.