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Provision of mandatory registration under GST

Registration under GST — It is the submission of the learned counsel for the petitioner that the members of the petitioner society do not require registration under the provisions of the Central Goods and Services Tax Act, 2017. He submits that in spite of the same, the respondent no. 2 has refused to purchase the books from the members of the petitioner’s society only on the ground that they are not able to supply the GST registration number. He submits that there is no provision in the Act mandating such registration. — Akhil Bhatiya Hindi Prakashak Sangh, Delhi Vs. Union of India And Anr. [2020] 22 TAXLOK.COM 102 (Delhi)

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