ARTICLE · 18 FEBRUARY 2026

Andhra Pradesh HC Ruling On Transfer Of Business As Going Concern

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High Court holds that the transfer of business as a going concern is not a taxable supply under GST, recognises such transfer of business between two distinct GST registrations of the same legal entity, and permits transfer of unutilised input tax credit.

IndiaTax

Shilpa Medicare limited Vs Union of India [WP No 15955 of 2021, dated January 31, 2026]

High Court holds that the transfer of business as a going concern is not a taxable supply under GST, recognises such transfer of business between two distinct GST registrations of the same legal entity, and permits transfer of unutilised input tax credit

BRIEF FACTS OF THE CASE

The petitioner, a pharmaceutical company engaged in research and development (R&D), had two GST-registered units, one in Vizianagaram, Andhra Pradesh and another in Bengaluru, Karnataka both operating under the same
Pursuant to a Business Transfer Agreement dated June 26, 2019, the petitioner transferred its Vizianagaram R&D Unit to the Bengaluru Unit as a going concern, along with all assets, liabilities, employees, books, records and ledgers, technical or other information primarily in connection to business. The business was transferred as a going concern for zero

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