The IP delegated day to day management and overall operations of the corporate debtor to a director of suspended board without prior approval or subsequent ratification by Committee of Creditors. The DC found that such delegation violated statutory duties requiring the IRP/RP to assume control, preserve assets, and manage operations. The Committee also held that the IRP/RP failed to comply with GST laws by not obtaining a fresh GST registration for the corporate debtor during CIRP and by allowing the suspended management to file returns, contrary to statutory obligations and CBIC guidance. The DC suspended the registration for a period of one year.