Page 147 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IN RE : ALL INDIA DISASTER MITIGATION INSTITUTE 105
Commissioner of Sales Tax v. Sai Publication Fund — 126 S.T.C. 288 (S.C.) — Referred ............. [Para 16]
Gowtham Residential Junior College v. Commercial Tax Officer
— 19 VST 305 (A.P.) — Referred .................................................................................................. [Para 18]
Mahatma Gandhi Kashi Vidyapeeth v. State of Uttar Pradesh
— 64 VST 271 (All.) — Referred .................................................................................................... [Para 18]
Scholars Home Senior Secondary School v. State of Uttarakhand
— 42 VST 530 (Uttara.) — Referred .............................................................................................. [Para 18]
Sri Velur Devsthanam Vaitheeswaran Koil Dharmapuram Adhinam v. State of Tamil Nadu
— 53 VST 235 (Mad.) — Referred ................................................................................................. [Para 18]
State of Andhra Pradesh v. A.P. Housing Board — 70 S.T.C. 203 (A.P.) — Referred .................... [Para 18]
State of Tamil Nadu v. Cement Research Institute of India
— 86 S.T.C. 124 (Mad.) — Referred .............................................................................................. [Para 18]
Sulabh International Social Service Organization v. State of Tamil Nadu
— 53 VST 248 (Mad.) — Referred ................................................................................................. [Para 18]
REPRESENTED BY : Shri Bharat V. Shah, Advocate, for the Assessee.
[Order]. - The applicant, vide Form GST ARA-01, dated 22-2-2018, men-
tioned their queries as under :
Queries
Whether the applicant is liable for registration under the GST Acts?
Reasons for setting up of the applicant mentioned in the Preamble to the Memo-
randum of Association :
1. The reasons for setting up of the applicant are mentioned in the pre-
amble of the Memorandum of Association of the applicant. Copy of the Memo-
randum of Association of the applicant is annexed herewith and marked as
Annexure A.
2. The relevant extract of the preamble which is pertinent for the pre-
sent purpose reads as under :
“The Foundation for Public Interest, FPI, a development planning action
team of professionals, is trying to attract more attention and investments in
the poorer communities and backward areas.
Through this work experience FPI has found that the weaker sections and
the backward communities are the worst victim of any disaster, natural or
otherwise. However, they are the first, and the most optimistically energetic
group ready to recover. When they receive encouragement and support the
poorer among the victims almost turn the losses and deprivation into an
opportunity. Therefore, if the relief and reconstruction join with the local
initiative, the recovery and growth sprouts. The process of disaster man-
agement and the impact of mitigation efforts should be organized around
the local recovery efforts. In FPI’s work experience - may it be to develop
local fodder security system for arid areas or mitigating the impact of
drought on widows or help reach credit for reconstruction for the victims of
food or help accelerate rehabilitation of displaced households - FPI is trying
to tie-up with the philanthropic tradition of Gujarat where the victims are
the leaders of relief and reconstruction in the short run, and in the long run,
they are the ones to plan disaster preparedness and mitigation measures.
The outcome has always been positive, promotive and progressive leading
disaster towards development and sustainable growth.
Therefore to consolidate its efforts in this direction FPI has set up this All
India Disaster Mitigation Institute.

GST LAW TIMES  7th May 2020  147