https://www.taxtmi.com/highlights?id=99257 Blocking of input tax credit could not be sustained where the impugned action rested solely on cancellation of GST registration and that registration was later restored. Once the cancellation ceased to exist, the foundation for blocking the credit disappeared, and the communication was liable to be withdrawn. The HC therefore quashed the blocking communication and held the petitioner entitled to utilise the input tax credit in accordance with law. Other contentions were not examined on merits and were left open. en-us Tue, 28 Apr 2026 07:29:33 +0530 Tue, 28 Apr 2026 07:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99257 Blocking of input tax credit could not be sustained where the impugned action rested solely on cancellation of GST registration and that registration was later restored. Once the cancellation ceased to exist, the foundation for blocking the credit disappeared, and the communication was liable to be withdrawn. The HC therefore quashed the blocking communication and held the petitioner entitled to utilise the input tax credit in accordance with law. Other contentions were not examined on merits and were left open. Highlights GST Tue, 28 Apr 2026 07:29:33 +0530 https://www.taxtmi.com/highlights?id=99257