TaxTMI 
TaxTMI 
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!
Revocation & ITC Claim
25 Nov 2022 
3 Replies 
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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. (AI Summary)
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. (AI Summary)