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2023 (4) TMI 1123 - HC - GSTCancellation of registration of petitioner - cancellation on the ground that the petitioner did not file Goods and Service Tax returns - HELD THAT:- It is observed that when the competent authority considers the issue of revocation of cancellation of petitioners’ GST registration under the aforesaid 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. Petition disposed off.
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