Goods Sold during Liquidation is a Supply by Liquidator; Separate registration of Liquidator is required – WB AAR

WB AAR held that sale of Company’s asset during Liquidation is a supply of goods by a Liquidator, who is required to obtain registration under GST. Further, it is held that no registration would be required where registration is already obtained by liquidator as a distinct person of Corporate Debtor as per Notification No 11/2020 dated CT 21.03.2020

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