https://www.taxtmi.com/caselaws?id=763861 The AP HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an "Association of Persons" under Section 94 of the CGST/SGST Act. The court determined that such societies are distinct legal entities, similar to societies under the 1860 Act, and therefore fall outside the purview of Section 94(1) which empowers tax authorities to recover dues from members of firms, associations of persons, or Hindu Undivided Families that have discontinued business. Consequently, individual members of registered societies cannot be held personally liable for the society's tax dues. The court set aside Form GST DRC-16 and related communications seeking recovery from the petitioner member, allowing the petition and providing protection to society members from personal liability for organizational tax obligations. en-us Wed, 04 Dec 2024 00:00:00 +0530 Fri, 18 Jul 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763861 The AP HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an "Association of Persons" under Section 94 of the CGST/SGST Act. The court determined that such societies are distinct legal entities, similar to societies under the 1860 Act, and therefore fall outside the purview of Section 94(1) which empowers tax authorities to recover dues from members of firms, associations of persons, or Hindu Undivided Families that have discontinued business. Consequently, individual members of registered societies cannot be held personally liable for the society's tax dues. The court set aside Form GST DRC-16 and related communications seeking recovery from the petitioner member, allowing the petition and providing protection to society members from personal liability for organizational tax obligations. Case-Laws GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763861