9911796707
TMI Blog2025 (1) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner, it is premature for the petitioner to challenge the same by approaching this Court by filing a writ petition. If the petitioner has a case that services to its members are not liable to GST, it is for the petitioner to establish the same before the authorities. Any contention of the petitioner on the basis of the findings of this Court in INDIAN MEDICAL ASSOCIATION, KERALA STATE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ACHYUTH MENON, NIRMAL KRISHNAN FOR THE RESPONDENTS: SMT. JASMINE M M (GP) JUDGMENT The petitioner in this case is a Co-operative Society. They have approached this Court challenging show cause notices issued to them under Sections 73(1) and 74(1) of the CGST / SGST Acts. It is the case of the petitioner that the principle of mutuality applies and at least till 31.12.2021 they were immune from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be said to be immune from the liability to GST on account of the principle of mutuality. It is submitted that the petitioner has only been issued with a show cause notice and it is for the petitioner to appear before the competent authority and substantiate that they are not liable to GST in case they have such a case. 3. Having heard the learned counsel appearing for the petitioner and the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y that may be filed by the petitioner 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 months from the date of receipt of a certified copy of this judgment. I make it clear that I have not expressed any opinion on the merits of the petitioner s contention and it will be open to the competent authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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