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TaxReply India Pvt Ltd

B.M. INDUSTRIES
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SANGEETA KARMAKAR
VIJAY KUMAR SINGH
Pet. Counsel
Pankaj Malik
Harish Arora
Res. Counsel
Na

Petitioner / Applicant

B.M. INDUSTRIES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Haryana

Date Jun 29, 2018
Order No.

HAR/HAAR/R/2018-19/02

Citation

2018(6) TAXREPLY 500
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ORDER

1. As per facts stated by Sh. Rajesh Kumar, Prop. M/s. B. M. Industries, 33, Industrial Estate, Phase-II, Yamunanagar (Haryana) [hereinafter referred to as the “applicant”], the firm is a going concern engaged in manufacture and sale of aluminium profiles, owning fixed assets, current assets and also has long term as well as current liabilities. The applicant proposes to merge as GOING CONCERN with M/s. Bimal Aluminium Pvt. Ltd., Yamunanagar, having GSTN 06AAACB6210G1Z9. That consequent to merger the proprietorship firm M/S B. M Industries, owned by the applicant, shall cease to exist and its all present and future assets, liabilities, rights, claims, businesses, etc., shall be taken over by M/s. Bimal Aluminium Pvt. Ltd. All future liabilities of GST, as and when arise, shall be met by M/s. Bimal Aluminium Pvt. Ltd., in normal course of business. After merger, M/S B. M. Industries shall apply for cancellation of registration in form GST-REG-16, within 30 days ....

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