2026 (7) TMI 1255

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....Dinakaran, Government Counsel (Taxes) ORDER An order dated 10.02.2025 is challenged on the ground that the petitioner is entitled to input tax credit as per sub section (6) of Section 16 of applicable GST enactments. 2. Referring to the order dated 28.03.2022 cancelling the petitioner's GST registration, learned counsel for the petitioner contends that the time limit for filing returns is....

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....d under sub-section (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect of such invoice or debit note for supply of goods or services or both, in a return under section 39,- (i) filed upto thirtieth day of November following the financial year to which such invoice or debit note pertains or annual return, whic....

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....le underlying this provision is not difficult to discern. In cases wherein a person was entitled to ITC as on the date of cancellation of the registration, the said person should not be deprived of such benefit merely on account of being unable to file returns during the subsistence of such cancellation. Consequently, the period running from the date of cancellation to the date of revocation is ex....