Additional Director General, … vs Indian Medical Association on 11 April, 2025

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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.



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