https://www.taxtmi.com/caselaws?id=764522 The HC set aside a tax demand order relating to the sale of a Wind Electric Generator Park and whether it qualified as transfer of business as going concern. The court found the impugned demand contrary to an earlier notice dated 21.10.2021 which categorically admitted that Rs.9,50,00,000/- was not exigible to tax. The HC held the demand was unsustainable, arbitrary and contradicted the respondent's own earlier position. The matter was remitted back to the tax authority to pass fresh orders on merits within 8 weeks, ensuring the petitioner is heard before final determination. The petition was allowed. en-us Thu, 02 Jan 2025 00:00:00 +0530 Mon, 21 Jul 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764522 The HC set aside a tax demand order relating to the sale of a Wind Electric Generator Park and whether it qualified as transfer of business as going concern. The court found the impugned demand contrary to an earlier notice dated 21.10.2021 which categorically admitted that Rs.9,50,00,000/- was not exigible to tax. The HC held the demand was unsustainable, arbitrary and contradicted the respondent's own earlier position. The matter was remitted back to the tax authority to pass fresh orders on merits within 8 weeks, ensuring the petitioner is heard before final determination. The petition was allowed. Case-Laws GST Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764522