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The application filed by the Applicant for advance ruling is dismissed as withdrawn.

Shanti Prime Publication Pvt. Ltd.

GST on slump sale—In the instant case, the question placed before authority is regarding applicability of GST for slump sale and also GST applicability on the stock which is part of slump sale.
The Applicant is a manufacturer & service provider of Attendance Recording System, Access Control System to various parties all over India and is selling their entire business to M/s Zenith Software Limited, Bengaluru, as a going concern.
Applicant requested to permit them to withdraw the application filed for advance ruling.

Ruling—The application filed by the Applicant for advance ruling is dismissed as withdrawn. [2018] 2 TAXLOK.COM 255 (AAR-Karnataka)