(1.) By way of present report, the Official Liquidator has prayed as under :
(2.) Heard Mr. Ansari, learned advocate for the Official Liquidator.
(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.