Al-Rifai Haj Umra Service vs. Union Of INDIA
Held
The provided text only includes the case details, parties, and a list of exhibits (summons, guidelines, agreements, circulars, notifications). The actual judgment text, containing the Court's reasoning and decision, is not present in the provided document.
Facts
Hajj and Umrah service providers filed multiple writ petitions challenging summons issued by the Superintendent Prevention, Office of the Commissioner of Central Tax & Central Excise, in late 2017 and early 2018. The petitioners likely contested the taxability of their services or the authority of the summons.
Key Issues
The key legal issue appears to be the taxability of Hajj and Umrah services provided by the petitioners under the GST regime, as evidenced by the summons issued by tax authorities.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 4TH DAY OF JANUARY 2024 / 14TH POUSHA, 1945 WP(C) NO. 6524 OF 2018 PETITIONERS: 1 HAMZA P.C AL ARIF HAJJ ASSOCIATION, MARKAZ KHANKAHE NOORIYA BUILDING, NEAR MOULANA HOSPITAL, OOTY ROAD, PERINTHALMANNA - 679 322. 2 P.USMAN AL MARKAZ HAJJ UMRAH SERVICE, MARKAZ COMPLEX ANNEX, I.G. ROAD, KOZHIKODE - 673 004. 3 SYED FAZAL ALDROSE HASHIMI HAJJ UMRAH SERVICE, PEEKAY'S COMPLEX, VATANAPPILLY.P.O., THRISSUR -680 614. 4 P.M.ABDUL NAZAR AL FAROOQ HAJ SERVICE, 5/3410 T, 14 (A) 1ST FLOOR, RP MALL, MAVOOR ROAD, CALICUT - 673 004. BY ADVS. SRI.V.M.KURIAN SRI.MATHEW B. KURIAN SRI.K.T.THOMAS RESPONDENTS: 1 UNIN OF INDIA REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 2 THE SECRETARY MINISTRY OF EXTERNAL AFFAIRS, GOVERNMENT OF INDIA, NORTH BLOCK - 110 001. 3 THE SECRETARY MINISTRY OF MINORITY AFFAIRS, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI - 110 001. 4 THE SUPERINTENDENT PREVENTION OFFICE OF THE COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, C.R. BUILDING, MANANCHIRA, CALICUT -673 001, KERALA. 5 THE
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.