Case Law Details
Kerala High Court Advocate Association Vs Assistant Commissioner (Kerala High Court)
Kerala HC issued notice to Govt. in writ challenging GST on goods and services provided by Association to its members
Kerala High Court Advocates’ Association (Petitioner) filed a Writ Petition challenging GST on goods and services provided by the Petitioner to its own members.
The Members of the Petitioner Association are Advocates enrolled on the rolls maintained by the Bar Council of India ordinarily practicing in the Honorable High Court of Kerala. The Petitioner Association had been acting as an agent for its members in the matter of distribution of various essential items to its own members and for providing various essential facilities to its own members.
The Petitioner constructed a building for the chamber complex of lawyers’ and they have been occupied by members only, this venture was done long before the coming into force of the Central Goods and Services Tax Act, 2017 (“CGST Act”) as well as Kerala State Goods and Services Tax Act, 2017 (“KGST Act”).
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