Firm entitled to lodge its claim for availment of ITC in respect of the period from the cancellation of the registration till the registration is restored

 

The Division Bench of the Rajasthan High Court, comprising Justice Vijay Bishnoi and Justice Praveer Bhatnagar in the case of M/s R.K. Jewelers v. The Union of India has expounded that the assessee, or the person who is registered under the GST, is entitled to lodge an ITC claim when the department considers the issue of revocation of GST registration cancellation.

The petitioner-firm filed a writ petition against an order passed by the respondent No.4, which cancelled the GST registration of the firm on the ground of non-filing of GST returns. The petitioner-firm had also filed an appeal against this order, but it was rejected by the Appellate Authority.

The Court was informed that during the pendency of this writ petition, the competent authority under the Goods and Services Tax Act, 2017 had issued a notification dated 31.03.2023 and as per the said notification, on the conditions being fulfilled, the cancellation of registration effected on the ground of non-filing of GST return, could be revoked.

Therefore the Court disposed of the writ petition and held that the case of the petitioner firm covers with the notification dated 31.03.2023 and the petitioner firm can move an application before the competent authority with a prayer for restoration of its GST registration subject to fulfillment of the conditions mentioned in the said notification.

Case Details

Case:- D.B. Civil Writ Petition No. 4236/2023

Petitioner:-  M/s R.K. Jewelers

Respondent:- The Union of India

 

Counsel for the Petitioner - Mr. Prahlad Singh

Counsel for the Respondent - Mr. Hemant Dutt

Judge: Justice Vijay Bishnoi and Justice Praveer Bhatnagar 

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