Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court in R.K. Jewelers vs Union of India [D.B. Civil Writ Petition No. 4236/2023 Dated 26-Apr-2023]
The Rajasthan High Court has held that the assessee is entitled to lodge an ITC claim when the department considers the issue of revocation of GST registration cancellation.
The bench of Justice Vijay Bishnoi and Justice Praveer Bhatnagar has directed the firm to file an application for restoration of its GST registration before the competent authority,
which shall consider and decide the application filed by the petitioner-firm in the light of the notification dated March 31, 2023, issued by the competent authority under the Goods and Services Tax Act, 2017 expeditiously.
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