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Official Liquidator is required to obtain DSC for authorised person for filing statutory returns of companies in liquidation.

Jurisdiction under GST — 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. — OL of Sterling Basic Organics Ltd. (In Liqn) Vs. Na [2019] 19 TAXLOK.COM 057 (Gujarat)