Kerala State Financial Enterprises Ltd Vs Union Of India

Date: September 3, 2024

Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): GOPINATH P
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Subject Matter

No GST on interest received by chit foreman from defaulting subscribers

SupplyExemptionConsideration

Summary

In this case, a petitioner company, fully owned by the Government of Kerala and primarily involved in chits, challenged a show cause notice issued by the GST department demanding GST amounting to over ₹61 crores for interest received from defaulting…

FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a company incorporated under the Companies Act, 1956, and is wholly owned by the Government of Kerala. It is primarily engaged in the business of conducting chits. It is before this Court challenging Ext.P1 show cause notice dated 2 1-04-2022 inter alia  calling upon the petitioner to show cause as to why Goods and Service…

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