Good and Service Tax (GST)

Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under […]

“advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on

(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such

(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest

Where the estate or any portion of the estate of a taxable person owning a business in respect of which

Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on

Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is

(1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company

(1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every

(1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal