{"id":70640,"date":"2024-12-30T08:39:21","date_gmt":"2024-12-30T03:09:21","guid":{"rendered":""},"modified":"2024-12-30T08:39:21","modified_gmt":"2024-12-30T03:09:21","slug":"andhra-society-members-not-liable-for-gst-dues-hc-quashes-recovery-against-secretary","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70640","title":{"rendered":"Andhra Society Members Not Liable for GST Dues, HC Quashes Recovery Against Secretary."},"content":{"rendered":"<p>Andhra Society Members Not Liable for GST Dues, HC Quashes Recovery Against Secretary.<br \/>Case-Laws<br \/>GST<br \/>The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an &#39;Association of Persons&#39; u\/s 94(1) of the CGST\/SGST Act. Consequently, members of such a Society cannot be held liable for the Society&#39;s tax dues u\/s 94. The HC set aside the recovery proceedings initiated against the petitioner, a member\/Secretary of the Society, and al<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84393\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an &#8216;Association of Persons&#8217; u\/s 94(1) of the CGST\/SGST Act. Consequently, members of such a Society cannot <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70640","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70640"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70640\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}