GST registration for a liquidator cannot be denied on a technical reading when needed to complete liquidation and sell assets.

A liquidator appointed in corporate insolvency was entitled to GST registration where registration was needed to carry out statutory liquidation functions, including sale of assets during liquidation. The rejection of the application on the ground that notifications for interim resolution professionals and resolution professionals did not expressly cover a liquidator was treated as unduly technical, because a liquidator performs a distinct role under the liquidation scheme. The court also noted the relevance of the pandemic period and the extension of the liquidation timeline. On that basis, refusal of registration was found unsustainable, and GSTIN allotment for the company in liquidation was directed.

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Issues: Whether the liquidator was entitled to GST registration for enabling sale of assets during liquidation, and whether rejection of the application on technical and procedural grounds was justified.

Analysis: The liquidator had been appointed by the National Company Law Tribunal and was required to complete liquidation within the statutory time-frame. The GST registration was sought in the course of performing duties connected with liquidation, particularly for effecting sale of assets. The Court held that the authority had taken an unduly technical view by treating the liquidator's application as barred by the notification meant for interim resolution professionals and resolution professionals, without appreciating the distinct role of a liquidator. The Court also noted that the pandemic period and the extension of time for liquidation had a material bearing on the application. In this context, the statutory scheme under the GST law permitted registration of a person liable to be registered, and the refusal on the stated grounds was unsustainable.

Conclusion: The rejection of GST registration was held to be unjustified, and the petitioner was found entitled to registration and allotment of GSTIN for the company in liquidation.

Final Conclusion: Relief was granted to ensure that the liquidator could discharge statutory duties in the liquidation process without being obstructed by a hyper-technical insistence on procedure.

Ratio Decidendi: A liquidator appointed for a company in liquidation cannot be denied GST registration on a narrow or technical reading of notifications intended for insolvency professionals where the registration is necessary to carry out statutory liquidation functions.

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