2024 (1) TMI 505 - HC - GST

Cancellation of GST registration by the respondents - during the period between cancellation and revocation of cancellation, the petitioner has not been permitted to file return, it may be permitted to file the same and claim benefit of the Input Tax Credit - HELD THAT - A perusal of the petition indicates that the challenge laid in the present petition pertains to cancellation of petitioner s registration and as during pendency of the present petition the said cancellation has been revoked, insofar as the present petition is concerned, the same has been rendered infructuous. However, qua the grievance now sought to be raised by the petitioner regarding filing of the return and claim of the ITC, the petitioner may approach the respondents in this regard and thereafter take appropriate proceedings in accordance with law. The petition is dismissed as having become infructuous with liberty to take appropriate proceedings in accordance with law.

Summary

Issues involved:
The cancellation of GST registration by the respondents and the petitioner's grievance regarding filing returns and claiming Input Tax Credit (ITC).

Cancellation of GST registration:
The petitioner filed a writ petition aggrieved by the cancellation of their GST registration by the respondents. The counsel for the petitioner mentioned that although the cancellation has been revoked during the pendency of the petition, the petitioner was not allowed to file returns during the interim period. The petitioner sought permission to file returns and claim the benefit of Input Tax Credit (ITC).

Revocation of cancellation and filing of returns:
Upon perusal of the petition, it was noted that the challenge regarding the cancellation of the petitioner's registration became infructuous as the cancellation had been revoked. However, the petitioner still had a grievance concerning the filing of returns and claiming ITC. The court advised the petitioner to approach the respondents regarding this matter and take appropriate legal steps in accordance with the law.

Conclusion:
The court dismissed the petition as it had become infructuous due to the revocation of the cancellation of registration. The petitioner was granted liberty to pursue further legal actions as necessary to address the issue of filing returns and claiming Input Tax Credit.