https://www.taxtmi.com/caselaws?id=419831 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. en-us Thu, 07 Oct 2021 00:00:00 +0530 Tue, 05 Sep 2023 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419831 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. Case-Laws Insolvency and Bankruptcy Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419831