GST registration amendment/cancellation proceedings must recognize legal consequence of CIRP and treat new management as distinct entity
Last updated: 07 February 2026
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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Bimal Jain
Published in GST
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