https://www.taxtmi.com/caselaws?id=795369 Section 16(6) permits a registered person whose GST registration is revoked to file returns within 30 days of revocation by excluding the intervening cancellation period, but only where input tax credit remained available on the cancellation date. Eligibility is conditional on the credit not being restricted under Section 16(4) when the cancellation order was issued. Accordingly, Section 16(6) does not revive input tax credit that had already become time-barred under Section 16(4) before cancellation. en-us Thu, 09 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795369 Section 16(6) permits a registered person whose GST registration is revoked to file returns within 30 days of revocation by excluding the intervening cancellation period, but only where input tax credit remained available on the cancellation date. Eligibility is conditional on the credit not being restricted under Section 16(4) when the cancellation order was issued. Accordingly, Section 16(6) does not revive input tax credit that had already become time-barred under Section 16(4) before cancellation. Case-Laws GST Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795369