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THIROOR SERVICE CO-OPERATIVE BANK LTD. vs. THE INTELLIGENCE OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

K. Krishna

Achyuth Menon

Res. Counsel

Jasmine M M

Suvin R Menon

Petitioner / Applicant	THIROOR SERVICE CO-OPERATIVE BANK LTD.
Respondent	THE INTELLIGENCE OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Aug 9, 2024
Order No.	WP(C) Nos. 26751/2024, 26781/2024, 26959/2024, 28242/2024 and 28431/2024
Citation	2024(8) TAXREPLY 11797
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ORDER
JUDGMENT 1. The petitioners in these cases are Co-operative Societies. They have approached this Court challenging summons issued to them under Section 70 of the CGST / SGST Acts except in W.P(C)No.28242/2024 where Ext.P1 notice has been produced. It is the case of the petitioners that the principle of mutuality applies and at least till 31.12.2021 they were immune from the levy of GST on account of the application of the principle of mutuality. 2. Reference is in this regard is also made to the judgment of this Court in Indian Medical Association v. Union of India and others [Judgment dated 23.07.2024 in W.P(C) No.23853 of 2023]. They pray that a declaration be granted that they are not liable to the levy of G.S.T. 3. The learned Government Pleader submits that the petitioners in these cases are not entitled to any relief. It is submitted that in the Indian Medical Association (supra) referred to by the learned counsel for the petitioners, it has bee....