Held - As per Sr. No. 1 of Schedule I to the CGST Act, ‘Permanent transfer or disposal of business assets where input tax credit has been availed.....

Held - The concept of distinct person has been newly introduced under GST law. In brief, the establishments of a person with separate registrations.....

Held - From the record we find that the business of the applicant i.e., Shilpa Medicare Limited of Andhra Pradesh unit, as a whole along with the c.....