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!

AI Summary

GST Registration Canceled for Non-Filing: Options for Revocation Explored, Including GST REG-21 and High Court Queries A registered dealer's GST registration was canceled due to non-filing of returns. Despite paying taxes up to June 2022, the department advised approaching the High Court for revocation. Queries raised included whether the High Court is the only option and if recipients can claim Input Tax Credit (ITC) when the GST status is canceled. One response suggested filing form GST REG-21 for revocation and approaching the jurisdictional GST office. Another noted that 90 days have passed since cancellation, questioning if the High Court is indeed the sole remedy, while another suggested filing an appeal online through the GST portal.