Why GST on resident welfare associations is legally untenable and utterly ridiculous

It is a time-honored principle of the income income tax law that a mutual association like a club is not liable to tax if there is a complete identity between the contributors and the participants (CIT v. Bankipur Club Ltd 1997 TMI 5595 SC). In fact, this position is as old as the income tax law itself which by the way is the mother of all tax laws in India.  For instance, let us say there ar…