https://www.taxtmi.com/caselaws?id=407288 The court allowed the writ petition challenging the deficiency memo rejecting the appeal over ineligible Input Tax Credit. It also overturned the cancellation of GST registration, ordering its revival and subsequent assessment proceedings. The court found the cancellation improper, noting the petitioner's compliance with revocation conditions. The dismissal of the appeal as withdrawn was deemed misconceived, clarifying that revival of registration does not entail assessment. The court directed immediate revival of registration by the authority, closing the connected petitions without costs. en-us Fri, 30 Apr 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407288 The court allowed the writ petition challenging the deficiency memo rejecting the appeal over ineligible Input Tax Credit. It also overturned the cancellation of GST registration, ordering its revival and subsequent assessment proceedings. The court found the cancellation improper, noting the petitioner's compliance with revocation conditions. The dismissal of the appeal as withdrawn was deemed misconceived, clarifying that revival of registration does not entail assessment. The court directed immediate revival of registration by the authority, closing the connected petitions without costs. Case-Laws GST Fri, 30 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407288