Registration requirement for corporate debtors in insolvency: new distinct-person registration obligation triggered at IRP/RP appointment. The amendment excludes corporate debtors who furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of the IRP/RP, and provides that, from the date of IRP/RP appointment, the specified class of persons shall be treated as a distinct person of the corporate debtor and required to obtain a new registration in the State where the corporate debtor was earlier registered within thirty days of appointment or by the prescribed calendar deadline, whichever is later.
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Provisions expressly mentioned in the judgment/order text.
Registration requirement for corporate debtors in insolvency: new distinct-person registration obligation triggered at IRP/RP appointment.
The amendment excludes corporate debtors who furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of the IRP/RP, and provides that, from the date of IRP/RP appointment, the specified class of persons shall be treated as a distinct person of the corporate debtor and required to obtain a new registration in the State where the corporate debtor was earlier registered within thirty days of appointment or by the prescribed calendar deadline, whichever is later.
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