2021 (2) TMI 1336 - HC - VAT and Sales Tax

Maintainability of petition - availability of alternate remedy of appeal - club and association services - applicability of doctrine of mutuality - HELD THAT - The impugned order is erroneous and that can be set right in a statutory appeal. The petitioner has alternate and most efficacious remedy of appeal in the matter. The writ petition is disposed off.

Summary

The High Court of Kerala ruled that despite the availability of an alternate remedy, the writ petition was maintainable due to a binding precedent regarding the doctrine of mutuality for clubs. The impugned order by the GST Department was considered erroneous, and the petitioner was directed to appeal to the Appellate Tribunal as per the statute.