Keith Antony vs. Ezhupunna Grama Panchayath
Held
The Court held that the activity under the petitioner's agreement was identical to the one considered in the Advance Ruling, which had found it exempt from GST under serial No.54 of Notification No.12/2017 Central Tax (Rate). Therefore, the petitioner is not liable to pay GST for this activity.
Facts
The petitioner challenged a demand for Goods and Services Tax (GST) on amounts payable to a Panchayath under an agreement. The petitioner contended that the activity was exempt from GST based on a prior Advance Ruling concerning an identical activity.
Key Issues
Whether an activity, identical to one already declared exempt from Goods and Services Tax by an Advance Ruling under Notification No.12/2017 Central Tax (Rate), is liable for GST.
Sections Cited
Notification No.12/2017 Central Tax (Rate)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 24TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946 WP(C) NO. 22873 OF 2021 PETITIONER: KEITH ANTONY AGED 32 YEARS S/O.ANTONY, VACHAKKAL HOUSE, CHELLANAM, PIN- 682008. BY ADVS. DINESH R.SHENOY EBIN MATHEW P.ROHIT PREMANANDAN SHENOY RESPONDENTS: 1 EZHUPUNNA GRAMA PANCHAYATH EZHUPUNNA, PIN-688537, REPRESENTED BY ITS SECRETARY. 2 THE SECRETARY, EZHUPUNNA GRAMA PANCHAYATH,EZHUPUNNA, PIN-688537. 3 *ADDL.R3.THE COMMISSIONER,GOODS AND SERVICE TAXES, TAX TOWER, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN 695 001. (ADDL.R3 IMPLEADED AS PER ORDER DATED 24.5.2024 IN I.A.NO.1/2021) BY ADVS. P.SANTHOSH KUMAR (PANAMPALLI NAGAR) K.P.CHANDRASEKHAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.05.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.22873/2021 2 JUDGMENT This writ petition has been filed challenging the demand for payment of Goods and Services Tax on amounts payable by the petitioner to the 1st respondent Panchayath in terms of Ext.P1 agreement. It is the case of the petitioner that in the light of Ext.P2 Advance Ruling under the Goods a
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