GST Registration Mandatory for IRP Liquidator Conducting Sales for Liquidating Company: AAR [Read Order]

The sales conducted by the IRP Liquidator on behalf of the liquidating company constitutes the provisions of “Supply” under the CGST Act, 2017
GST Registration Mandatory - IRP Liquidator Conducting Sales - Liquidating Company - AAR - taxscan

In a notable ruling, the West Bengal Authority for Advance Ruling (AAR) has declared that an Insolvency Resolution Professional (IRP) or liquidator appointed by the NCLT is required to obtain GST registration before conducting sales of assets belonging to a liquidating company. The AAR ruling came against an application filed by Maheshwary Ispat Limited, a…

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