Home Case Index All Cases GST GST + HC GST - 2024 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 505 - RAJASTHAN HIGH COURTCancellation of GST registration by the respondents - during the period between cancellation and revocation of cancellation, the petitioner has not been permitted to file return, it may be permitted to file the same and claim benefit of the Input Tax Credit - HELD THAT:- A perusal of the petition indicates that the challenge laid in the present petition pertains to cancellation of petitioner’s registration and as during pendency of the present petition the said cancellation has been revoked, insofar as the present petition is concerned, the same has been rendered infructuous. However, qua the grievance now sought to be raised by the petitioner regarding filing of the return and claim of the ITC, the petitioner may approach the respondents in this regard and thereafter take appropriate proceedings in accordance with law. The petition is dismissed as having become infructuous with liberty to take appropriate proceedings in accordance with law.
|