{"act":{"id":"andhra-pradesh-goods-services-tax-act-2017","short_title":"The Andhra Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"16","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Andhra Pradesh","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf","url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"85","heading":"Liability in case of transfer of business","text":"(1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and licence, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transferred shall, jointly and severally, be liable wholly or to the extent of such transfer, to pay the tax, interest or any penalty due from the taxable person upto the time of such transfer, whether such tax, interest or penalty has been determined before such transfer, but has remained unpaid or is determined thereafter. (2) Where the transferee of a business referred to in sub-section (1) carries on such business either in his own name or in some other name, he shall be liable to pay tax on the supply of goods or services or both effected by him with effect from the date of such transfer and shall, if he is a registered person under this Act, apply within the prescribed time for amendment of his certificate of registration.","html":"<p>Liability in case of transfer of business - (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and licence, hire or in any other manner whatsoever, the taxable person and the person to whom the business is so transferred shall, jointly and severally, be liable wholly or to the extent of such transfer, to pay the tax, interest or any penalty due from the taxable person upto the time of such transfer, whether such tax, interest or penalty has been determined before such transfer, but has remained unpaid or is determined thereafter. (2) Where the transferee of a business referred to in sub-section (1) carries on such business either in his own name or in some other name, he shall be liable to pay tax on the supply of goods or services or both effected by him with effect from the date of such transfer and shall, if he is a registered person under this Act, apply within the prescribed time for amendment of his certificate of registration.</p>","words":184,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[{"cnr":"APHC010224002024","order":"","title":"JR Metal Chennai Ltd. v. Assistant Commissioner of Central Tax","court":"HC","court_name":"High Court of Andhra Pradesh, Amaravati","date":"2024-05-08","citation":"WP 11176/2024; Final Order 08.05.2024 (Andhra Pradesh HC DB — Ravi Nath Tilhari & Kiranmayee Mandava JJ.)","precedential_value":"Persuasive (High Court DB)","court_marking":null,"ratio_decidendi":"DATE VERIFIED Final Order 08.05.2024 (order-1.pdf): DB extracted s.85 and held whether asset purchase equals “transfer of business” is a disputed fact for the appellate forum (citing going-concern/successor tests); dismissed writ for alternative remedy without deciding the s.85 merits against the assessee.","applied_to_this_section":"Decided on section 85 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/APHC010224002024"}],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/85/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}