Manikanta Electronics Services Center Vs State of Telangana
Date: January 18, 2026
Court: High Court
Bench: Telangana
Type: Writ Petition
Judge(s)/Member(s): APARESH KUMAR SINGH, G.M.MOHIUDDIN
Subject Matter
Cancellation of GST Registration Does Not Extinguish Prior Tax Liability
Summary
The writ petition assailing a tax liability order for the period 2018-19, issued after the voluntary cancellation of GST registration, is dismissed . The High Court held that the cancellation of GST registration does not absolve a taxpayer of existin…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Sri Kailash Nath P S S, learned counsel appears for petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondent Nos.1 to 3. 2. The order dated 22.04.2024 imposes tax liability along with penalty upon the petitioner for the period 2018-19 which has been assailed in the instant Writ Petition pri…