Dated 1st July, 2023

vide notification No. 48/2022

ITC for the period between cancellation of GST registration & its restoration is allowed and cannot be hit by any limitation of time


The petitioner is a partnership firm engaged in the business of Real Estate projects. The petitioner's GST registration had had been cancelled by the department due to non filling GST returns. The petitioner had filed a writ petition in the Hon'ble Gujarat High Court by challenging the order of GST Registration cancellation.

Petitioner Contention: -

The petitioner submits that the GST department had issued a notification vide 3/2023 dated 31.3.2023 and it was contemplated that on condition being fulfilled, the cancellation of registration effected on the ground of non- filling of the GST returns, could be revoked. The conditions prescribed are as follows-

  • The application for revocation shall be applied upto 30th June, 2022.
  • The application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration.
  • No further extension shall be available.

Further, it was also submitted by the petitioner that retrospective cancellation of the GST registration of the petitioners may come in its way for claiming Input Tax Credit for the period from the date of cancelation till the date of restoration of the registration.


The Hon'ble High Court observedwhen the competent authority considers the revocation of cancellation of petitioners' GST registration under the aforementioned notification, the petitioners shall be entitled to lodge its claim for availment of Input Tax Credit in respect of the period from the cancellation of the registration till the registration is restored.

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