Input Tax Credit blocking cannot survive after GST registration is restored, as the basis for restriction disappears.

Blocking of Input Tax Credit could not survive once the petitioner's GST registration had been restored on verification. The earlier cancellation of registration had become academic, and the blocking order, being based solely on that cancellation, lost its foundation. The Input Tax Credit blocking was therefore quashed, and the petitioner was held entitled to utilise the credit in accordance with law.

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Issues: Whether blocking of Input Tax Credit could survive after restoration of the petitioner's GST registration.

Analysis: The cancellation of registration had become academic because the registration had already been restored upon verification. The blocking of Input Tax Credit was founded solely on the earlier cancellation of registration, and once that foundation disappeared, the blocking could not be sustained.

Conclusion: The blocking of Input Tax Credit was quashed and the petitioner was held entitled to utilize the Input Tax Credit in accordance with law.

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