GST registration revocation under Notification No. 3/2023 may permit input tax credit claims for the cancellation period.

GST registration cancelled for non-filing of returns may be sought to be revoked under Notification No. 3/2023 dated 31.3.2023 if the stipulated conditions are satisfied, and the petitioner was permitted to approach the competent authority for that relief. The competent authority is to consider the revocation request under the notification, and the petitioner may also raise a claim for input tax credit for the period between cancellation and restoration of registration at that stage. The document clarifies that the input tax credit issue remains open for consideration along with the revocation application, rather than being finally determined in advance.

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Issues: Whether the petitioner could seek revocation of cancellation of GST registration under Notification No. 3/2023 dated 31.3.2023 and whether, on consideration of such revocation, the petitioner could claim input tax credit for the period between cancellation and restoration of registration.

Analysis: The cancellation of GST registration had been made on the ground of non-filing of returns. A subsequent notification issued by the competent authority provided for revocation of such cancellation on fulfilment of the stipulated conditions. The petition was therefore disposed of by permitting the petitioner to move the competent authority for the benefit of that notification. It was also clarified that, when the competent authority considers revocation, the petitioner may lodge its claim for input tax credit for the period during which the registration remained cancelled.

Conclusion: The petitioner was permitted to seek relief before the competent authority under the notification, and the claim for input tax credit for the cancellation period was kept open for consideration at that stage.

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