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!