GST Registration Cancellation Does Not Erase Past Tax Liability: Telangana HC

Manikanta Electronics Services Center Vs State of Telangana (Telangana High Court) The petitioner challenged an order dated 22.04.2024 imposing tax liability along with penalty for the period 2018-19. The primary contention was that after voluntary cancellation of GST registration on 16.07.2021, indicating zero tax liability, there was no reason to regularly check the GST portal. The impugned order was passed pursuant to a show cause notice dated 23.01.2024, nearly three years after cancellation. The petitioner’s rectification application was rejected on 26.11.2025 on the ground that it soug...