https://www.taxtmi.com/article/detailed?id=15830 Rejection of an amendment application and suo motu cancellation of GST registration are unsustainable where a corporate debtor underwent CIRP and a new management was installed by tribunal order; the new management must be treated as a distinct person for GST purposes, and proceedings based on the premise of the old management should be set aside so the registrant may seek amendment of its registration certificate in accordance with the CIRP specific registration regime. en-us Sat, 07 Feb 2026 07:13:47 +0530 Sat, 07 Feb 2026 07:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15830 Rejection of an amendment application and suo motu cancellation of GST registration are unsustainable where a corporate debtor underwent CIRP and a new management was installed by tribunal order; the new management must be treated as a distinct person for GST purposes, and proceedings based on the premise of the old management should be set aside so the registrant may seek amendment of its registration certificate in accordance with the CIRP specific registration regime. Articles Goods and Services Tax - GST Sat, 07 Feb 2026 07:13:47 +0530 https://www.taxtmi.com/article/detailed?id=15830