Section 25 of the CGST Act, 2017 — Registration –— The applicant challenged the action on the part of the respondent, whereby the application for grant of registration had been rejected on a completely non-germane ground. The petitioner submitted that the Notification No. 39/2020 dated 5-5-2020 amending Notification no. 11/2020 does not obligate the liquidator of the company undergoing liquidation process to make an application for registration within one month or before 30-6-2020. The respondent submitted that primary ground for rejection was non-furnishing of the required documents and the petitioner had never clarified as to whether he was acting as IRP/RP or liquidator. The court observed that the petitioner was under an obligation to make an attempt to sell the business of company-in-liquidation as a going concern or on slump sale basis. The applicability of the GST arises when the liquidator is unable to sell the business of company-in-liquidation as a going concern or on slump sale basis. Section 25 of the Act provides that a person who is liable to be registered under the Act is under an obligation to apply for registration within 30 days from the date on which he becomes liable to register. The petitioner is an appointee of National Company Law Tribunal and is not required to run from the post to pillar for the grant of registration under the Act. Once an application was moved for obtaining the registration under GST before the respondent, the denial of registration under the Act is completely on an ill conceive ground. The petitioner as an Official Liquidator has fulfilled all the demands of furnishing the necessary documents and testimonials.

Held that:- The Hon’ble High Court directed the respondent authority to grant registration and allow the GST Number, within two weeks.