https://www.taxtmi.com/caselaws?id=437097 GST registration cancelled for non-filing of returns may be sought to be revoked under Notification No. 3/2023 dated 31.3.2023 if the stipulated conditions are satisfied, and the petitioner was permitted to approach the competent authority for that relief. The competent authority is to consider the revocation request under the notification, and the petitioner may also raise a claim for input tax credit for the period between cancellation and restoration of registration at that stage. The document clarifies that the input tax credit issue remains open for consideration along with the revocation application, rather than being finally determined in advance. en-us Mon, 17 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437097 GST registration cancelled for non-filing of returns may be sought to be revoked under Notification No. 3/2023 dated 31.3.2023 if the stipulated conditions are satisfied, and the petitioner was permitted to approach the competent authority for that relief. The competent authority is to consider the revocation request under the notification, and the petitioner may also raise a claim for input tax credit for the period between cancellation and restoration of registration at that stage. The document clarifies that the input tax credit issue remains open for consideration along with the revocation application, rather than being finally determined in advance. Case-Laws GST Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437097