Kerala HC issued notice to Govt. in writ challenging GST on goods and services provided by Association to its members


Quick Summary
The Kerala High Court Advocates' Association has filed a petition challenging the Goods and Services Tax (GST) imposed on goods and services it provides to its lawyer members. The association argues that its activities, such as providing facilities and managing a building for its members, fall under the 'doctrine of mutuality', meaning there is no taxable supply as the services are exchanged among members themselves. The High Court has acknowledged a prima facie case and issued a notice to the government seeking their response.

Court :
Kerala High Court

Brief :
In Kerala High Court Advocates' Association and Ors. v. The Assistant Commissioner SGST, Ernakulam [W.P. (C) No. 20304 of 2021 dated September 23, 2021], Kerala High Court Advocates' Association ("the Petitioner") filed a Writ Petition challenging GST on goods and services provided by the Petitioner to its own members.

Citation :
W.P. (C) No. 20304 of 2021 dated September 23, 2021

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Bimal Jain
Published in GST
Views : 186

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