Section 85
Section 85 of the Assam Goods and Services Tax Act, 2017. 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 license, 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 whol
(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 license, 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. Liability of agent and principal.
Section 85, The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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JR Metal Chennai Ltd. v. Assistant Commissioner of Central Tax
Court's Decision & Legal Precedent
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.
On this section: Decided on section 85 of the Central Goods and Services Tax Act, 2017, which The Assam Goods and Services Tax Act, 2017 enacts in the same words.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 85
What have the courts held on Section 85 of the Assam Goods and Services Tax Act?
JR Metal Chennai Ltd. v. Assistant Commissioner of Central Tax (08 May 2024) is the leading judgment on this section among those set out below: Decided on section 85 of the Central Goods and Services Tax Act, 2017, which The Assam Goods and Services Tax Act, 2017 enacts in the same words.
How do I find court cases under Section 85 of the Assam Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Goods and Services Tax Act 85, section 85 Assam Goods and Services Tax Act, section 85 of the Assam Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with JR Metal Chennai Ltd. v. Assistant Commissioner of Central Tax (08 May 2024).
When was the Assam Goods and Services Tax Act enacted?
Assam Goods and Services Tax Act was enacted in 2017 as Act 28 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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/fdbd939d-814c-496c-be80-1a4eb655bc6f.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/0ebad97c-7474-4c53-a1c0-f3c3582cb481/content). This page is not a substitute for legal advice.