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2024 (12) TMI 568 - HC - GSTChallenge to summons issued u/s 70 of the CGST / SGST Acts - levy of GST - Applicability of principle of mutuality - HELD THAT - Since only a summons / notice has been issued to the petitioners, it is premature for the petitioners to challenge the same by approaching this Court by filing a writ petition. If the petitioners have a case that services to its members are not liable to GST, it is for the petitioners to establish the same before the authorities. Any contention of the petitioners on the basis of the findings of this Court in Indian Medical Association 2024 (7) TMI 1448 - KERALA HIGH COURT can also be considered by the competent authority, in accordance with the law. These writ petitions will stand disposed of directing the competent among the respondents to consider the claim, if any, of the petitioners regarding the maintainability of the summons / notice issued to them after adverting to any reply that may be filed by the petitioners and affording to them an opportunity of hearing and in accordance with the law, as expeditiously as possible and at any rate, within a period of two weeks from the date of receipt of a certified copy of this judgment.
The High Court of Kerala disposed of writ petitions challenging GST summons issued to Co-operative Societies, directing competent authority to consider the maintainability of the summons within two weeks. The Court emphasized that petitioners must establish their case before authorities and suspended further proceedings pending authority's decision.
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