Conundrum of Going Concern and Ipso Facto Clause
by Nishita Agrawal* and Anurag Tripathi**
going concern
AAR | Business Transfer Agreement as a going concern held exempted from the levy of GST in terms of the relevant Notification
Authority for Advance Rulings (GST), Uttarakhand: Vipin Chandra and Amit Gupta (Members), addressed an application stating the following question: “Whether “Business Transfer