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THE AUTHORITY FOR ADVANCE RULING UNDER GST, WEST BENGAL Maheshwary Ispat Ltd., decided on 27-2-2025
👉 The AAR Judgement:-
✔️ Any sale of assets of company-in-liquidation, done by Liquidator of company results in a supply of goods and/or services or both within meaning of ‘supply’
✔️ Liquidator conducting e-auction of assets of company-in-liquidation is required to obtain GST registration.
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