AP HC Sets Aside Retrospective GST Registration Cancellation Due to SCN Ambiguity

R K I Builders Private Limited Vs Superintendent of Central Taxes (Andhra Pradesh High Court) The Andhra Pradesh High Court delivered a judgment in the case of R K I Builders Private Limited Vs Superintendent of Central Taxes, challenging an order that retrospectively cancelled the petitioner’s Goods and Services Tax (GST) registration. Factual Background R K I Builders Private Limited, a company engaged in ‘Works Contract Services,’ obtained GST registration on July 17, 2018. Following a Corporate Insolvency Resolution Process (CIRP) and a management takeover by the National...