{"id":76586,"date":"2026-09-09T08:20:28","date_gmt":"2026-09-09T08:20:28","guid":{"rendered":""},"modified":"2026-09-09T08:20:28","modified_gmt":"2026-09-09T08:20:28","slug":"ex-parte-gst-appellate-orders-against-a-wound-up-company-require-notice-and-a-personal-hearing-for-its-liquidator","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76586","title":{"rendered":"Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator."},"content":{"rendered":"<p>Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.<br \/>Case-Laws<br \/>GST<br \/>Ex parte GST appellate orders against a company in winding up require notice to its liquidator and an advance opportunity of personal hearing. Four appellate orders concerning the company&#39;s GST liabilities were set aside because they had been made without the liquidator&#39;s participation. The appeals were remitted to the appellate authority for fresh adjudication after notice and hearing to the liquidator. The merits of the GST demands remain open.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103579\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ex parte GST appellate orders against a wound-up company require notice and a personal hearing for its liquidator.Case-LawsGSTEx parte GST appellate orders against a company in winding up require notice to its liquidator and an advance opportunity of p&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76586","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76586"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76586\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}