GST registration amendment/cancellation proceedings must recognize legal consequence of CIRP and treat new management as distinct entity

Last updated: 07 February 2026

Quick Summary

The Andhra Pradesh High Court has ruled that GST authorities must recognise the distinct legal status of a company's new management following Corporate Insolvency Resolution Process (CIRP). The court found that rejecting amendment applications or cancelling GST registrations for companies under new management appointed by the NCLT is unsustainable. The new management should be treated as a separate entity, distinct from the previous management and its liabilities.

Court :
Andhra Pradesh High Court

Brief :
The Hon'ble High Court of Andhra Pradesh in the case of R K I Builders Private Limited v. The Superintendent of Central Taxes [WRIT PETITION NO: 32994/2025, order dated December 17, 2025] held that rejection of amendment application for GST registration (FORM GST REG-05) and suo motu cancellation of registration (FORM GST REG-19) ordered against the Petitioner are unsustainable where the Petitioner underwent Corporate Insolvency Resolution Process (CIRP), pursuant to which a new management was installed by NCLT orders and registration was restored.

Citation :
WRIT PETITION NO: 32994/2025, order dated December 17, 2025

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