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

Last updated: 14 October 2021

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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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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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