Time-barred input tax credit cannot be revived by registration revocation where credit was restricted before cancellation.

Section 16(6) permits a registered person whose GST registration is revoked to file returns within 30 days of revocation by excluding the intervening cancellation period, but only where input tax credit remained available on the cancellation date. Eligibility is conditional on the credit not being restricted under Section 16(4) when the cancellation order was issued. Accordingly, Section 16(6) does not revive input tax credit that had already become time-barred under Section 16(4) before cancellation.

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Issues: Whether a registered person whose GST registration was cancelled and subsequently revoked can claim input tax credit under Section 16(6) when the credit was time-barred under Section 16(4) on the date of cancellation.

Analysis: Section 16(6) makes eligibility contingent on the input tax credit not having been restricted under Section 16(4) as on the date of the cancellation order. Its purpose is to preserve credit that was otherwise available at cancellation by excluding the intervening cancellation period and allowing returns to be filed within 30 days of revocation. It does not revive credit that had already become unavailable under Section 16(4) before cancellation.

Conclusion: The petitioner was not eligible to claim input tax credit under Section 16(6) because the credit was already restricted under Section 16(4) on the date of cancellation; the issue is against the assessee.

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