GST Registration Cannot Ignore Impact of CIRP on Management Change: AP HC

R K I Builders Private Limited Vs Superintendent of Central Taxes (Andhra Pradesh High Court)

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

The Andhra Pradesh High Court held that GST authorities must account for the legal consequences of a Corporate Insolvency Resolution Process (CIRP) when dealing with registration amendments or cancellations. In this case, the petitioner’s GST registration had earlier been cancelled due to violations by the erstwh

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