Rabirun Vinimay Private Limited & Anr Vs Union of India
Date: November 12, 2025
Subject Matter
GST Demand Quashed: "Clean Slate" Principle Applies to Going Concern Sale in Liquidation
Summary
The High Court quashed the Order-in-Original dated August 31, 2024, ruling that the tax demand raised against the petitioner for the period prior to the confirmation of its sale as a going concern in liquidation stands extinguished by the "clean slat…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. At the outset, upon it being pointed out by the learned Advocate appearing for the Respondent that the writ petitioners have challenged the vires of the Notification No. 56 of 2023 – Central Tax, the learned Advocate appearing for the petitioners submits that the petitioners are not pressing prayer (c) in the writ petition where…