Maheshwary Ispat Limited ., In re
Date: February 26, 2025
Subject Matter
Sale of assets by the Liquidator does constitute a supply u/s 7. Liquidator is required to obtain GST registration.
Summary
In this case law, Maheshwary Ispat Limited is undergoing liquidation, and Mr. Santanu Brahma has been appointed as the Liquidator by the Hon'ble NCLT in Kolkata. The Liquidator seeks an advance ruling regarding several issues pertaining to the Goods…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically…