https://www.taxtmi.com/caselaws?id=786187 Amendment and cancellation of a GST registration arising during a corporate insolvency resolution process were challenged on grounds that the tax authority failed to recognise the replacement management installed by the NCLT. The court found the tax authority proceeded on the incorrect premise that the old management remained in control and concluded that the registration cancellation and rejection of amendment must be set aside. The consequence is that the tax authority must reconsider the petitioner's amendment application afresh and decide on objections within three weeks, permitting the new management an opportunity to seek restoration or amendment of the registration certificate. en-us Wed, 17 Dec 2025 00:00:00 +0530 Sat, 07 Feb 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786187 Amendment and cancellation of a GST registration arising during a corporate insolvency resolution process were challenged on grounds that the tax authority failed to recognise the replacement management installed by the NCLT. The court found the tax authority proceeded on the incorrect premise that the old management remained in control and concluded that the registration cancellation and rejection of amendment must be set aside. The consequence is that the tax authority must reconsider the petitioner's amendment application afresh and decide on objections within three weeks, permitting the new management an opportunity to seek restoration or amendment of the registration certificate. Case-Laws GST Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786187