2021 (8) TMI 581

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.... referred to CGST Act and APGST Act respectively) by The President, Vijayawada Wholesale Commercial Complex Members Welfare Society, Vijayawada (hereinafter referred to as applicant), who is an unregistered dealer. The applicant states that Vijayawada Wholesale Commercial Complex Members Welfare Society is an association formed by a group of members for the following purposes such as, purchase of land; division of land into plots of identical sizes and transfer of the said plots to the individual members; monitoring and supervision of construction of shops and transferring them to the members as stipulated by the financing bank; provision of common amenities and facilities to the members who are shop owners for the purpose of enabling them ....

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.....2019 has directed the applicant to obtain registration stating that the society is liable to get registered as the services rendered by them to their members is purely commercial activity. The society was issued a notice under the provisions of the Act, to obtain the registration under Section 22 (1) of the Act. Sec 22(1) reads as under: "Every supplier making a taxable supply of goods or services or both in the State shall be liable to be registered under this Act, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial....

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....ered as supply of goods and/or services under the APSGST / CGST Acts? b) If not, whether under the facts and circumstances of the case, the applicant is required to obtain registration under the said Acts? Virtual Hearing: The authorized representatives of the applicant, CA. A.R.S. Krishna Rao and CA. MSR Prasad, finally appeared for Virtual Hearing on 21.12.2020, after availing two adjournments on their request. Additional submissions on admissibility of the application were submitted by the applicant, which were reiteration of the same. Discussion and Findings: We have examined the issues raised in the application and the submissions of the applicant as well. In the context of the remarks submitted by the assessing officer, we examin....