2025 (1) TMI 109

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....etitioner in this case is a Co-operative Society. They have approached this Court challenging show cause notices issued to them under Sections 73(1) and 74(1) of the CGST / SGST Acts. It is the case of the petitioner that the principle of mutuality applies and at least till 31.12.2021 they were immune from the levy of GST on account of the application of the principle of mutuality. Reference is in....

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.... It is submitted that the petitioner has only been issued with a show cause notice and it is for the petitioner to appear before the competent authority and substantiate that they are not liable to GST in case they have such a case. 3. Having heard the learned counsel appearing for the petitioner and the learned Government Pleader and having regard to the facts and circumstances of this case, I a....