9911796707
TMI Blog2024 (12) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... endent, Audit Group, Central Tax & Central Excise, Thrissur. - GST - 2024 (12) TMI 568 - KERALA HIGH COURT - 2024:KER:60992 - KERALA HIGH COURT - HC - Dated:- 9-8-2024 - WP(C) Nos. 26751/2024, 26781/2024, 26959/2024, 28242/2024 and 28431/2024 - - - GST - Challenge to summons issued u/s 70 of the CGST / SGST Acts - levy of GST - Applicability of principle of mutuality - HELD THAT:- Since only a su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - HONOURABLE MR. JUSTICE GOPINATH P. For the Petitioner: By Advs. K. Krishna, Achyuth Menon. For the Respondents: By Smt. Jasmine M M, GP., Sri. Suvin R Menon, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in these cases are not entitled to any relief. It is submitted that in the Indian Medical Association (supra) referred to by the learned counsel for the petitioners, it has been held that there is no principle of mutuality in respect of the services offered by the Indian Medical Association to its members. It is submitted that similarly, the services offered by the petitioner societies to its me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners in these cases and the learned Government Pleader and having regard to the facts and circumstances of these cases, I am of the opinion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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