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2024 (7) TMI 162

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..... -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 decis .....

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..... r the same do not come within the ambit of CGST/SGST regime. 2. The petitioner has been issued summons vide Ext. P1 dated 12.7.2023 requiring it to produce details of all the Chitties (MDSs) and its commission, copies of the audit reports audited by the Auditors, Co-operative Department, Kerala and income tax returns and balance sheets, for the period from 1.7.2017 to 31.3.2023, before the Intelli .....

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..... counsel for the petitioner, submits that before proceeding further in pursuance to Exts. P1 P6 summonses, the petitioner's preliminary objection with regard to the applicability of CGST/SGST regime on the petitioner should be taken into consideration and decided. The petitioner is willing to produce the documents directed to be produced as per Exts. P1 P6 summons. 4. Smt. Reshmitha Ramachandra .....

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..... rst on the preliminary issue raised by the petitioner with regard to the applicability of the CGST/SGST regime on the petitioner Society. After taking a decision on the preliminary issue as above, the Authority will proceed with the matter, in accordance with law. 6. The writ petition is disposed of. Pending interlocutory applications, if any, in the writ petition would stand dismissed. - - Ta .....

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