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INDIAN MEDICAL ASSOCIATION vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
EASWARAN S.
Pet. Counsel
Arvind P. Datar
P.r. Renganath
George Varghese
Res. Counsel
Ar. L. Sundaresan
Mohammed Rafiq
P.r. Renganath

Petitioner / Applicant

INDIAN MEDICAL ASSOCIATION
Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Apr 11, 2025
Order No.

W. A. NO. 1659 OF 2024, W. A. NO. 1659 OF 2024, W. A. NO. 468 OF 2025 And W. A. No. 1487 of 2024

Citation

2025(4) TAXREPLY 12937
Original Order
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ORDER

JUDGMENT 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 acco....

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