Indian Medical Association Vs Union Of India
Date: April 10, 2025
Court: High Court
Bench: Kerala
Type: Writ Appeal
Judge(s)/Member(s): A.K.JAYASANKARAN NAMBIAR, EASWARAN S.
Subject Matter
No GST on Supplies By Clubs/Associations To Members
Summary
The Kerala High Court has deemed certain provisions of the CGST Act, particularly those introduced by the Finance Act, 2021, which allowed for the levy of GST on supplies by clubs and associations to their members, unconstitutional. This was based on…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 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 Appe…