Revocation & ITC Claim

[VIGNESH]

Sir.One of the Registered Dealer was Sumoto Cancelled for Non Filing of GST Returns on 25.07.2022 , now the dealer has paid the taxes up to June 2022 and while approaching Dept they replied Revocation not possible and approach High Court. My query 1. Should approaching High court is the only way ? 2. The Dealer has filed till june 2022 all pending Returns can the Recipient avail ITC for the same when GST is showing as cancelled in portal!

[PAWAN KUMAR]

Dear sir,

As per my view you need to file form GST REG-21. Since your registration has been cancelled due to the reason you have not filed your required GST Returns. Now you have filed all the pending returns and paid the taxes, the revocation of cancellation of registration need to file. After filing the form, plz approach your jurisdiction GST Range office for approval of revocation. They will verify the details online and will issue GST REG-22 on satisfied the submission. If the amount of taxes you have paid are no longer payable, then only the refund will be applicable.

[VIGNESH]

sir.1. 90 days has lapsed.the officer has replied High Court is the only remedy ! is it so. ( Date of cancelation 27.07.2022) 2.Can the Recipient who has availed services from the above dealer avail ITC when the Portal is showing "GST canceled"

[Ravikumar muthusamy]

you can go for appeal online in gst portal

AI Summary

Revocation of GST registration requires filing REG-21 and administrative approval; portal cancellation affects ITC entitlement. Cancellation for non-filing can be addressed by filing Form GST REG-21 and seeking administrative revocation approval; authorities issue Form GST REG-22 upon satisfaction. Outstanding returns and tax payment are prerequisites to revocation, and refunds apply only where taxes paid are not payable. A supplier's portal status showing cancellation creates uncertainty for recipients claiming input tax credit; entitlement depends on subsequent revocation and authority verification, and claimants should preserve records while pursuing remedies.