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TMI Blog2019 (12) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... both facilities are useful in other companies in liquidation and also filing other statutory returns of the companies in liquidation. There is need to obtain Digital Signature for authorized persons as well as to purchase three mobile phones along with SIM Card in the name of the office of the Official Liquidator, High Court of Gujarat for Official use only and to maintain transparency as well as maintain digital records in order. The report of the Official Liquidator is disposed of. - R/OFFICIAL LIQUDATOR REPORT NO. 168 of 2019 - - - Dated:- 16-12-2019 - HONOURABLE MR.JUSTICE A. J. DESAI MR AFTABHUSEN ANSARI (5320) FOR THE APPLICANT OFFICIAL LIQUIDATOR (16) FOR THE APPLICANT ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 purchased by them. 3. Mr. Ansari, learned advocate further apprised that the Office of the Official Liquidator received letter dated 20.12.2018 from M/s. Recycling Solutions Pvt. Ltd. (the purchaser) informing that as per the provisions of Goods and Service Tax, they are liable to pay GST on aforesaid sale transaction. Hence, requested the office of the Official Liquidator to furnish GST No. of the company in liquidation. It is the first time after implementation of CGST Act, 2017, the Office of the Official Liquidator has received demand from successful purchaser to provide GST No. since leg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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. Having heard learned advocate for the official liquidator and upon perusal of the report and considering the facts that it's a mandatory to furnish Digital Signature and Mobile Nos. of authorized person to obtain GST No. as per provisions of CGST Act, 2017 as well as both facilities are useful in other companies in liquidation and also filing other statutory returns of the companies in liquidation. Hence, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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