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.
๐/๐ฌ ๐.๐. ๐๐๐ฐ๐๐ฅ๐๐ซ๐ฌ ๐๐๐ซ๐ฌ๐ฎ๐ฌ ๐๐ก๐ ๐๐ง๐ข๐จ๐ง ๐จ๐ ๐๐ง๐๐ข๐ ๐.๐. ๐๐ข๐ฏ๐ข๐ฅ ๐๐ซ๐ข๐ญ ๐๐๐ญ๐ข๐ญ๐ข๐จ๐ง ๐๐จ. ๐๐๐๐/๐๐๐๐
