2019 (12) TMI 1049

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....sent report, the Official Liquidator has prayed as under : "[A] The Hon'ble Court may be pleased to permit the Official Liquidator to obtain digital signatures of Officers of the Official Liquidator to complete the procedures of acquiring GST No. of the company in liquidation and be pleased to permit the Official Liquidator to incur expenses of obtaining digital signatures from the account ....

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....nd properties of the company in liquidation situated at Plot No. 208/2, GIDC, Panoli, Taluka Ankleshwar, District Bharuch for the sale consideration of Rs. 8,37,00,000/in favour of M/s. Recycling Solutions Pvt. Ltd. as per terms and conditions of sales, purchaser is liable to pay all local dues as well as statutory dues including GST on the assets and properties of the company in liquidation purch....

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.... and Co. empaneled Chartered Accountant, vide its letter dated 17.07.2019 confirmed that as per Schedule - II of CGST Act, 2017, transfer of leasehold rights amount to service and will be attract taxed at the rate of 18% GST (9% CGST and 9% SGST). In the said letter, Chartered Accountant has also informed that Office of the Official Liquidator shall be to obtain separate GST Registration No. for M....

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.... time. Hence, the Official Liquidator is of the view of that instead of providing personal mobile no. of officers / officials if office may obtain separate mobile nos. along with Mobile Phones in the name of the Office of the Official Liquidator, will maintain transparency as well as maintain digital records in order so nobody withhold manipulate digital records of the company in liquidation. 6.....