The HC held that a Society registered under the Andhra Pradesh ...

Andhra Society Members Not Liable for GST Dues, HC Quashes Recovery Against Secretary.

December 30, 2024

Case Laws GST HC

The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an 'Association of Persons' u/s 94(1) of the CGST/SGST Act. Consequently, members of such a Society cannot be held liable for the Society's tax dues u/s 94. The HC set aside the recovery proceedings initiated against the petitioner, a member/Secretary of the Society, and allowed the petition.

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The HC held that a Society registered under the Andhra Pradesh ...

Andhra Society Members Not Liable for GST Dues, HC Quashes Recovery Against Secretary.

December 30, 2024

Case Laws GST HC

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