2020 (7) TMI 141

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....uling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. This order is passed in terms of Notification No. 35/2020 - Central Tax dated 03/04/2020, extending up to 30/06/2020 the time limit for completion or compliance of any action by any authority or by any person under the GST Act where the due date for such completion or complia....

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.... the GST Act is, therefore, dispensed with. 2. Submissions of the Applicant 2.1The applicant submits that NCLT has appointed Smt. Rachna Jhunjhunwala as liquidator, having IP Registration No IBBI/IPA-001/IP-P00389/2017-18/10707. After her appointment as liquidator all powers of directors in decision making are vested in Ms. Jhunjhunwala under section 34 (2) of IBC. 2.2 The plant and machinery, office equipment and furniture of the applicant were auctioned as per regulation laid down under section 32 (c) of the IBC at the price Rs. 2.82 cr. 3. Observations and findings of the Bench 3.1 Sl No 4 (a) of Schedule II of the GST Act says, where goods forming part of the assets of a business are transferred or disposed of by or under the direc....