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2024 (12) TMI 1441
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....ernment Employees Welfare Society (hereinafter referred to as "the Society"). The petitioner sought to raise funds for paying his daughter's college fee, by mortgaging the agricultural lands situated in Chodavaram Village and Mandal, Anakapalli District, as well as a house situated in Chodavaram Village itself. For this purpose, the petitioner was informed by the Registration Authorities that this property had been attached by the 2nd respondent herein for realization of the sales tax dues of the Society, to an extent of 2.04 Crores. b) The petitioner had, thereupon, obtained the relevant documents, under the Right to Information Act, 2005 and had approached this Court, contending that the dues of the said Society cannot be recover....
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....s that a Society has been dealt with separately under the GST Act itself and an association of persons cannot be treated as a Society. Consideration of the Court: 5. The Society was served with relevant assessment orders raising tax dues, etc. According to the respondents, the amount due from the Society is Rs. 2,04,04,378/-. This figure has not been disputed and shall be taken to be an admitted figure, for the purpose of this Writ Petition. 6. The material placed before this Court would show that this Society had been registered as Society No. 157 of 2008, under the provisions of the Andhra Pradesh Societies Registration Act, 2001 (herein-after referred to as "the Act of 2001"), on 10.03.2008. The annual list, for the year 2014-15....
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.... taxable person is a firm or association of persons or a Hindu Undivided Family. Further, this entity should have discontinued business. It appears that the Society had discontinued business and the second condition would be applicable. However, the question of whether the first condition is applicable or not requires to be looked into. 9. The three forms of business, stipulated under Section 94 of the CGST Act are: 'Firm', 'Association of Persons' and 'Hindu Undivided Family.' The term "Firm" has not been defined under the provisions of the CGST Act. However, the explanation under Section 94 of the CGST Act is helpful in understanding this term. The explanation reads as follows: "Explanation.-For the purposes of this Chapter,--....
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....individuals, whether incorporated or not, in India or outside India; (g) any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013); (h) any body corporate incorporated by or under the laws of a country outside India; (i) a co-operative society registered under any law relating to co-operative societies; (j) a local authority; (k) central Government or a State Government; (l) society as defined under the Societies Registration Act, 1860 (21 of 1860); (m) trust; and (n) every artificial juridical person, not falling within any of the above;" ....
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....under the Act of 1860. 14. Sections 1 & 2 of the Act of 1860, read as follows: "1. Societies formed by memorandum of association and registration.-Any seven or more persons associated for any literary, scientific, or charitable purpose, or for any such purpose as is described in section 20 of this Act, may, by subscribing their names to a memorandum of association, and filing the same with the Registrar of Joint-Stock Companies form themselves into a society under this Act. 2. Memorandum of association.-The memorandum of association shall contain the following things, that is to say,-- the name of the society; the objects of the society; the names, addresses, and occupations of the governors, ....
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....y to mean as a Society registered or deemed to be registered under the Act of 2001. Section 3 stipulates the following: "3. Societies which may be registered under this Act-(1) Any seven or more persons forming a society which has for its object the promotion of art, fine art, charity, crafts, religion, sports (excluding games of chance), literature, culture, science, political education, philosophy or diffusion of any knowledge or any public purpose may be registered under this Act. (2) No society of which a firm, whether registered or not or any unincorporated association of individuals is a member shall be registered under this Act. (3) Nothing contained in sub-section (2) shall preclude the registration under ....