2018 (7) TMI 1486 – AUTHORITY FOR ADVANCE RULING – KARNATAKA – [2018] 2 GSTL (AAR) 113 (AAR) – Levy of GST – slump sale – stock which is part of slump sale – Held that:- The Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 17.04.2018, even prior to personal hearing – The application filed by the Applicant for advance ruling is dismissed as withdrawn. – Advance Ruling No. KAR ADRG 11/2018 Dated:- 29-6-2018 – Harish Dharnia, Member (Central Tax) and Dr. Ravi Prasad. M.P. , Member (State Tax) ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s Zenith Controls
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13699 dated 04-04-2018. 2. The Applicant is a manufacturer & service provider of Attendance Recording System, Access Control System to various parties all over India and are selling their entire business to M/s Zenith Software Limited, Bengaluru, as a going concern. 3. In view of the above, the Applicant has sought for Advance Ruling on the applicability of GST for slump sale and also GST applicability on the stock which is part of slump sale. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 17.04.2018, even prior to personal hearing. 4. In view of the foregoing, we pass the following RULING The application filed by the Applicant for advance ruling is dismissed as wi
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