Doctrine of Mutuality Prevails! Kerala HC Strikes Down GST on Medical Association Services

Held in the case of Indian Medical Association Vs Union of India (Kerala High Court) W.A. No.1659 of 2024 Dated: 11/04/2025 The Kerala State Branch of the Indian Medical Association agitated on the coercive measures by the Directorate General of GST Intelligence in relation to the recovery of tax on various services rendered by the Association to its members. The Association contents that it is not liable to pay tax on such services supplied to its members. However, summons was issued directing it to furnish details of its GST registration, along with its audited financial statements and other...