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IN THE HIGH COURT OF KERALA AT ERNAKULAM
A.M. Khanwilkar, Aniruddha Bose, C.T. Ravikumar, JJ
Indian Medical Association Kerala State Branch Thiruvananthapuram v. Union of India
| Table of Content |
|---|
| 1. writ appeals concerning gst dispute. (Para 1 , 2 , 3) |
| 2. petitioner's argument on mutuality and gst. (Para 4 , 5) |
| 3. arguments on constitutionality of gst provisions. (Para 8 , 9 , 10) |
| 4. explanation on legislative powers and tax implications. (Para 11 , 12 , 13) |
| 5. court's conclusion on constitutional validity and fairness. (Para 22 , 23) |
1. 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.
2. The Facts in Brief:
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
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