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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether a society registered under the Andhra Pradesh Societies Registration Act, 2001 can be treated as an association of persons for invoking recovery proceedings against its Secretary/member under Section 94 of the CGST/SGST Act.
Analysis: Section 94 of the CGST Act applies only where the taxable person is a firm, association of persons, or Hindu undivided family and business has discontinued. The statutory definition in Section 2(84) of the CGST Act separately enumerates an association of persons and a society, showing that the legislature treated them as distinct categories. A society registered under the Andhra Pradesh Societies Registration Act, 2001 answers the statutory notion of a society and not that of an association of persons. The provisions of the Andhra Pradesh Act were read as in pari materia with the Societies Registration Act, 1860, and nothing in the GST framework justified collapsing a registered society into an association of persons for recovery against an individual office bearer.
Conclusion: The society could not be treated as an association of persons for the purpose of Section 94 of the CGST/SGST Act, and recovery proceedings against the petitioner as Secretary/member were not sustainable.
Ratio Decidendi: A registered society is a distinct statutory category and cannot be reclassified as an association of persons for invoking joint and several recovery liability against its members or office bearers unless the governing statute expressly so provides.
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