1. By way of present 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 of the company in liquidation maintained by the office of the Official Liquidator.

[B] In view of facts narrated in Para – 07 and 08, this Hon’ble Court may be pleased to permit the Official Liquidator to purchase three mobile phones along with SIM Card in the name of the office of the Official Liquidator, High Court of Gujarat, to maintain transparency as well as maintain digital records in order and be pleased to permit the official Liquidator to incur necessary expenses in theses regards from the account of the Company in liquidation maintained by the office of the Official Liquidator.”

2. Heard Mr. Ansari, learned advocate for the Official Liquidator. He apprised that this Court, vide order dated 29.08.2018 passed in OLR No. 90 of 2018, has been pleased to confirm the assets and properties of the company in liquidation situated at Plot No. 208/2, GIDC, Panoli, Taluka Ankleshwar, District Bharuch for the sale consideration of ₹ 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 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 legal issue are involved and matter related to exchequers. Hence, the Official Liquidator issued letter dated 11.06.2019 M/s. Naimish N. Shah and Co. empaneled Chartered Accountant.

4. M/s. Naimish N. Shah 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 Ms/ Sterling Basic Organics Ltd. . (In liqn). Further, M/s. Naimish N. Shah and Co. empaneled Chartered Accountants, vide an email dated 28.08.2019 and 08.11.2019 requested the office of the Official Liquidator to provide requisite details / information to obtain GST No. which includes Digital Signatures of Authorized persons as well as Mobile No. of authorized persons and informed that they will obtain Digital Signature for concerned / authorized officers of the office of the Official Liquidator and reimburse the cost of the same along with invoices.

5. Mr. Ansari, learned advocate submits that office of the 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.

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 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. Accordingly, present report is accepted in terms of prayer Para – 9(A) and 9(B).

7. Accordingly, the report of the Official Liquidator is disposed of.