Gunnuru Satya Rama Murthy Vs Assistant Commissioner(ST)
Date: December 3, 2024
Subject Matter
Secretary of Society cannot be held liable for Society's tax dues as Society is not an ‘Association of Persons’ u/s 2(84) of CGST Act
Summary
The petitioner, who was serving as the Secretary of the Sri Sampath Vinayaka Non-Government Employees Welfare Society, sought to mortgage property to fund his daughter's college fees. However, his property was attached by tax authorities due to outst…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner has approached this Court with the following averments: a) The petitioner worked as Secretary of a Society, called as Sri Sampath Vinayaka Non-Government Employees Welfare Society (herein-after referred to as “the Society”). The petitioner sought to raise funds for paying his daughter‟s college fee, by mortgaging the agric…