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VENKITANGU FARMERS CO-OPERATIVE BANK LTD. vs. THE DEPUTY COMMISSIONER THRISSUR
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

K. Krishna

Achyuth Menon

Nirmal Krishnan

Res. Counsel

Jasmine M M

Petitioner / Applicant	VENKITANGU FARMERS CO-OPERATIVE BANK LTD.
Respondent	THE DEPUTY COMMISSIONER THRISSUR
Court	Kerala High Court
State	Kerala
Date	Sep 13, 2024
Order No.	WP(C) NO. 32737 OF 2024
Citation	2024(9) TAXREPLY 12073
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ORDER
JUDGMENT The petitioner in this case is a Co-operative Society. They have approached this Court challenging show cause notices issued to them under Sections 73(1) and 74(1) of the CGST / SGST Acts. It is the case of the petitioner 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. 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. 2. The learned Government Pleader submits that the petitioner is not entitled to any relief. It is submitted that in the Indian Medical Association (supra) referred to by the learned counsel for the petitioner, it has been held that there is no principle of mutuality in respect of the services offered by the Indian M....