https://www.taxtmi.com/caselaws?id=802068 GST liabilities, including liabilities arising before, during, and after the insolvency moratorium and corporate insolvency resolution process, remain attached where a corporate debtor is sold as a going concern in liquidation. Such a sale transfers the corporate debtor as a composite undertaking with identified assets and liabilities, unlike an asset sale that realises and distributes proceeds. Clean-slate relief in a liquidation-sale order does not independently extinguish those tax liabilities, and purchasers assume the associated commercial risk. en-us Thu, 15 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802068 GST liabilities, including liabilities arising before, during, and after the insolvency moratorium and corporate insolvency resolution process, remain attached where a corporate debtor is sold as a going concern in liquidation. Such a sale transfers the corporate debtor as a composite undertaking with identified assets and liabilities, unlike an asset sale that realises and distributes proceeds. Clean-slate relief in a liquidation-sale order does not independently extinguish those tax liabilities, and purchasers assume the associated commercial risk. Case-Laws GST Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802068