Dr. 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.