2024 (7) TMI 162 - HC - GST

Applicability of CGST/SGST regime on the petitioner, a Co-operative Society registered under the provisions of the Kerala Co-operative Societies Act, 1969 - HELD THAT - The present writ petition is disposed of with a direction to the petitioner to produce all the documents as required vide Exts. P1 P6 summonses dated 12.7.2023 and 21.10.2023, respectively, within a period of seven days from today. If the petitioner has produced all the documents as above, the petitioner will be heard by the first respondent and a decision will be taken by the Authority first on the preliminary issue raised by the petitioner with regard to the applicability of the CGST/SGST regime on the petitioner Society. The writ petition is disposed of.

Summary

Issues Involved:
1. Applicability of CGST/SGST regime on a Co-operative Society conducting chitties.
2. Requirement to produce documents in response to summons issued by the 1st respondent.
3. Request for a time limit to produce documents and direction for a time-bound decision by the Authority.

Analysis:
1. The petitioner, a Co-operative Society conducting chitties, filed a writ petition claiming exemption from the CGST/SGST regime. The petitioner argued that it is not liable to collect tax as it falls outside the purview of the CGST Act and SGST Act. The 1st respondent issued summonses requesting details of chitties, audit reports, income tax returns, and balance sheets. The petitioner sought a decision on the applicability of the CGST/SGST regime as a preliminary issue before proceeding with document production.

2. The petitioner's counsel requested the consideration of the preliminary objection regarding the CGST/SGST regime before complying with the summonses. The Government Pleader suggested granting a time limit for document production and a direction for a time-bound decision by the Authority. The court, after considering the submissions, directed the petitioner to produce all required documents within seven days. Once the documents are submitted, the Authority will decide on the preliminary issue of the CGST/SGST regime's applicability to the petitioner Society before proceeding further in accordance with the law.

3. The writ petition was disposed of with instructions for document submission within seven days and subsequent decision-making by the Authority on the preliminary issue raised by the petitioner. Any pending interlocutory applications were dismissed as the court concluded the matter by providing a clear direction for the petitioner to comply with the summonses and for the Authority to decide on the applicability of the CGST/SGST regime.