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Assessee entitled to claim Input Tax Credit for the period from cancellation of registration till restoration

The petitioner-firm’s GST registration was cancelled due to non-filing of GST returns and the appeal was rejected. However, a notification issued during the pendency of the writ petition allows for revocation of registration cancellation under certain conditions. The court has disposed of the writ petition and allowed the petitioner-firm to file an application for restoration of GST registration before the competent authority, subject to fulfilling the conditions in the notification. The petitioner-firm can claim Input Tax Credit for the period from cancellation of registration till restoration.

𝐌/𝐬 𝐑.𝐊. 𝐉𝐞𝐰𝐞𝐥𝐞𝐫𝐬 𝐕𝐞𝐫𝐬𝐮𝐬 𝐓𝐡𝐞 𝐔𝐧𝐢𝐨𝐧 𝐨𝐟 𝐈𝐧𝐝𝐢𝐚 𝐃.𝐁. 𝐂𝐢𝐯𝐢𝐥 𝐖𝐫𝐢𝐭 𝐏𝐞𝐭𝐢𝐭𝐢𝐨𝐧 𝐍𝐨. 𝟒𝟐𝟑𝟔/𝟐𝟎𝟐𝟑

Assessee entitled to claim Input Tax Credit for the period from cancellation of registration till restoration