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IN THE HIGH COURT OF KERALA AT ERNAKULAM
A.K.JAYASANKARAN NAMBIAR, EASWARAN S., JJ.
Indian Medical Association, Kerala State Branch, Represented By Its Secretary Dr. Joseph Benaven – Appellant
Versus
Union of India, Represented by The Secretary, Department of Revenue, Ministry of Finance, Government of India, North Block, New Delhi – Respondent
JUDGMENT :
A.K. Jayasankaran Nambiar, J.
These Writ Appeals, one preferred by the petitioner in W.P. (C).No.21297 of 2023 and the other two preferred by the GST Officials of the Union and the Kerala State, impugn the judgment dated 23.07.2024 of a learned Single Judge in W.P.(C).No.21297 of 2023.
The Facts in Brief:
2. The essential facts necessary for disposal of these Writ Appeals are as follows:
W.P.(C).No.21297 of 2023 was preferred by the Kerala State Branch of the Indian Medical Association apprehending coercive action from the Directorate General of GST Intelligence for recovery of tax on various services rendered by it to its members. While it was the petitioner's contention that it was not liable to pay tax on the supply of services to its members, it apprehended coercive action for recovery of tax when it was served with summons requiring it to produce details of the registration taken by it under the GST Act and their audited books of accounts and other financial documents for the financial years from 2017-18 to 2021-22.
3. The petitioner runs various mutual Schemes for the benefit of its member-doctors, e.g. Social Security Schemes or SSS (I, II, and III), Professional Disabi
The principle of mutuality exempts clubs from GST on services provided to members; amendments to tax laws undermining this principle are unconstitutional.
The amendments to the Central and Kerala GST Acts that retrospectively impose taxes on services rendered by clubs to members violate the principle of mutuality, rendering them unconstitutional.
The supply of goods by a club to its members is not a sale as it lacks ownership transfer; clubs act as agents for their members.
Incorporated associations are exempt from service tax due to the mutuality principle, as they do not engage in commercial transactions with their members.
Section 19 of the Constitution (101st Amendment) Act preserves existing laws but does not confer unrestricted authority to amend post-GST transition, resulting in the invalidation of later amendments....
Section 19 of the Constitution Amendment Act provided for a window period to the States to remove any inconsistent enactments by way of amendment or repeal or until expiration of one year from such c....
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