Authority: Supreme Court of India

Order Date: 09-10-2026

Case Overview

  • Parties: Appellant – Birla Sun Life Insurance Co. Ltd; Respondent – Commissioner of Central Goods and Services Tax (CGST).
  • Proceeding: Civil Appeal No(s). 13172/2026 filed for admission before the Supreme Court.
  • Hearing: The matter was called for hearing on 9 October 2026.
  • Bench: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan.
  • Counsel for Appellant: Mr. V Lakshmikumaran, Adv. Ms. Nitum Jain, Adv. Ms. Neha Choudhary, Adv. Mr. Swastik Mishra, Adv. Ms. Medha Sinha, Adv. Mr. Santhanam Gopalan D, Adv. Mr. Yashovardhan Singh, Adv. Ms. Ananya Gupta, Adv. Mr. Adithya Nair, Adv. Ms. Charanya Lakshmikumaran‑2735, AOR Mr. L Badri Narayanan, Adv.
  • Counsel for Respondent: Not listed in the record.

Final Outcome

  • The Court issued a procedural order directing the issuance of a notice to the respondent (Commissioner of CGST).
  • The case was to be tagged with Court of Appeal Diary No.11968/2023 for further tracking.
  • The order was signed by the Assistant Registrar‑cum‑PS Court Master, Radha Sharma and Divya Babbar.

Topics: Tax Litigation, Insurance, GST