GST Registration Cancellation Revoked: Petitioner Advised to Pursue Claims Through Appropriate Legal Channels

HC dismissed the writ petition after GST registration cancellation was revoked. Court advised petitioner to approach respondents regarding return filing and Input Tax Credit claims through appropriate legal channels. Petition deemed infructuous, with liberty granted to pursue further legal remedies as necessary.

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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 The counsel for the petitioner mentioned that although the cancellation has been revoked during the pendency of the petition, the petitioner was not allowed to file returns during the interim period.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the challenge regarding the cancellation of the petitioner's registration became infructuous as the cancellation had been revoked.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.

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