No liability to pay tax due on Secretary of Society as Society was not an ‘Association of Persons’ u/s 2(84) of CGST Act

Gunnuru Satya Rama Murthy Vs Assistant Commissioner Stint and Others (Andhra Pradesh High Court)

Conclusion: Section 2 (84) of the CGST Act had already made that distinction by placing “Association of Persons” in Sub-clause ‘f’ while, placing “Society” in Sub-clause ‘l’. Therefore, society would not fall within the purview of the term “Association of Persons” set out under Section 94 (1) of the CGST/SGST Act. Consequently, no proceedings could be initiated against assessee, who was a member/Secretary of the Public Association, re

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