Mansi Oils and Grains Pvt. Ltd ., In re
Date: June 29, 2020
Subject Matter
NCLT appointed liquidator must pay GST on the sale of assets of a defunct company
Summary
The applicant wants to know whether any sale done by the liquidator of the assets of the applicant results in a supply of goods and/or services or both within the meaning of “supply” as defined under section 7 of the GST Act. If the answe…
This order is passed in terms of Notification No. 35/2020 – Central Tax dated 03/04/2020, extending up to 30/06/2020 the time limit for completion or compliance of any action by any authority or by any person under the GST Act where the due date for such completion or compliance otherwise falls during the period from 20/03/2020 to 29/06/2020. 1. Admissibility of the Application 1.1 The Natio…