Recovery from company in liquidation requires formal notice to the liquidator in the prescribed GST form. Where a company is under liquidation, the Commissioner must notify the liquidator in FORM GST DRC-24 for recovery of any amount due under the Act, including tax, interest, penalty or any other sum payable. The rule prescribes the procedure for recovery from a company in liquidation and requires formal intimation to the liquidator through the specified form.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recovery from company in liquidation requires formal notice to the liquidator in the prescribed GST form.
Where a company is under liquidation, the Commissioner must notify the liquidator in FORM GST DRC-24 for recovery of any amount due under the Act, including tax, interest, penalty or any other sum payable. The rule prescribes the procedure for recovery from a company in liquidation and requires formal intimation to the liquidator through the specified form.
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