https://www.taxtmi.com/caselaws?id=763861 A registered society under the Andhra Pradesh Societies Registration Act, 2001 is a distinct statutory category and cannot be treated as an association of persons for recovery under Section 94 of the CGST/SGST Act. Section 94 applies only where the taxable person is a firm, association of persons, or Hindu undivided family and the business has discontinued; the GST definition separately distinguishes a society from an association of persons. In the absence of express statutory authority, recovery proceedings against a Secretary or member of the society were not sustainable. 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 A registered society under the Andhra Pradesh Societies Registration Act, 2001 is a distinct statutory category and cannot be treated as an association of persons for recovery under Section 94 of the CGST/SGST Act. Section 94 applies only where the taxable person is a firm, association of persons, or Hindu undivided family and the business has discontinued; the GST definition separately distinguishes a society from an association of persons. In the absence of express statutory authority, recovery proceedings against a Secretary or member of the society were not sustainable. Case-Laws GST Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763861