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

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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.

 

๐Œ/๐ฌ ๐‘.๐Š. ๐‰๐ž๐ฐ๐ž๐ฅ๐ž๐ซ๐ฌ ๐•๐ž๐ซ๐ฌ๐ฎ๐ฌ ๐“๐ก๐ž ๐”๐ง๐ข๐จ๐ง ๐จ๐Ÿ ๐ˆ๐ง๐๐ข๐š ๐ƒ.๐. ๐‚๐ข๐ฏ๐ข๐ฅ ๐–๐ซ๐ข๐ญ ๐๐ž๐ญ๐ข๐ญ๐ข๐จ๐ง ๐๐จ. ๐Ÿ’๐Ÿ๐Ÿ‘๐Ÿ”/๐Ÿ๐ŸŽ๐Ÿ๐Ÿ‘

 

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

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