https://www.taxtmi.com/article/detailed?id=10492 GST registration for a liquidator was rejected for documentary deficiencies, late filing, and alleged non application of specified notifications. The court held that the liquidator had furnished necessary documents, that denial for minor formal defects or not specifying status was unjustified, and that Section 25(8) obligates officers to register delayed applicants (with possible penalty under Section 122). The court directed grant of GST registration and urged administrative restraint from hyper technical rejections when liquidators perform statutory functions, including sales of company assets. en-us Wed, 29 Jun 2022 09:40:43 +0530 Wed, 29 Jun 2022 09:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10492 GST registration for a liquidator was rejected for documentary deficiencies, late filing, and alleged non application of specified notifications. The court held that the liquidator had furnished necessary documents, that denial for minor formal defects or not specifying status was unjustified, and that Section 25(8) obligates officers to register delayed applicants (with possible penalty under Section 122). The court directed grant of GST registration and urged administrative restraint from hyper technical rejections when liquidators perform statutory functions, including sales of company assets. Articles Goods and Services Tax - GST Wed, 29 Jun 2022 09:40:43 +0530 https://www.taxtmi.com/article/detailed?id=10492