HC of Gujarat gave an important judgment dated 16th December, 2019 regarding procedure for acquiring GST Number (registration) of company in case of OL of Sterling Basic Organics Ltd.(In Liqn)  114 taxmann.com 498 (GUJARAT) which is discussed as below:
Facts of the Case
- Company is in liquidation and official liquidator has filed a writ.
- Official Liquidator received letter from the purchaser informing that as per the provisions of GST, they are liable to pay GST on aforesaid sale transaction. Thereby Official Liquidator is required to furnish GST No. of the company in liquidation.
- Empanelled Chartered Accountant has also informed that Office of the Official Liquidator shall be to obtain separate GST Registration No. and requested them to provide requisite details/information to obtain GST No. which includes Digital Signatures of Authorized persons as well as Mobile No. of authorized persons.
- Official Liquidator is Central Government Office under Ministry of Corporate Affairs and Officers and the Officials, who have been deputed in the office will be transfer from time to 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.
- HC directed that 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 to maintain transparency as well as maintain digital records in order.