Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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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.
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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