2023 (4) TMI 1123

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..... n the competent authority considers the issue of revocation of cancellation of petitioners GST registration under the aforesaid notification, the petitioners shall be entitled to lodge its claim for availment of Input Tax Credit in respect of the period from the cancellation of the registration till the registration is restored. Petition disposed off. - HONOURABLE MR. JUSTICE N.V. ANJARIA .....

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..... that the petitioner did not file Goods and Service Tax returns. 2.1 While the order was passed on 11.1.2022, the effect thereof was given from 10.09.2021. 3. When the petition came up for consideration, it was pointed out by learned advocates that the competent authority under the Goods and Services Tax Act, 2017 have issued notification No. 3/2023 dated 31.3.2023. It is contemplated in the .....

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..... ther side. 6. It was submitted at this stage by learned advocate for the petitioners that retrospective cancellation of the GST registration of the petitioners may come in its way for claiming Input Tax Credit for the period from the date of cancellation till the date of restoration of the registration. 6.1 In this regard it is observed that when the competent authority considers the issue o .....

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