FACTS & SUBJECT MATTER: 
(1) The petitioner, which is a partnership firm engaged in the business of real estate projects, has challenged in this petition order of cancellation of its Goods and Services Tax Registration. The Goods and Services Tax registration of petitioner came to be cancelled on the ground that the petitioner did not file Goods and Service Tax returns.
(2) It was pointed out by learned advocates that the competent authority under the Goods and Services Tax Act, 2017 have issued notification No. 3/2023 dated 31.3.2023. It is contemplated in the said notification that on conditions being fulfilled, the cancellation of GST registration effected on the ground of non-filling of the GST returns, could be revoked.
(3) Notification No. 3/2023 dated 31.3.2023 stands to the benefit of the petitioners. It was submitted on behalf of the petitioners that the petitioners’ case fall within the compass of notification No. 3/2023 dated 31.3.2023.

CASE LAW: ALLYSSUM INFRA Vs UNION OF INDIA (R/SPECIAL CIVIL APPLICATION NO. 23556 of 2022 dated 17-04-2023)

ISSUE : Whether 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?

HELD: The Hon’ble Gujrat High Court held as under:
(1) 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.

Note: (1) In this case, the petitioner’s registration was cancelled with effect from September 2021. On being pointed out by the petitioner’s advocate that the retrospective cancellation of registration may come in its way for claiming input tax period for the period from the cancellation of registration till the date of restoration of registration, the Honourable Court 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.”
(2) The Honourable Court has permitted the petitioner to claim Input Tax Credit for the period from which its registration was cancelled i. e from September 2021, despite the fact that the time limit for claiming input tax credit for the financial year 2021-22, had already lapsed in view of the provisions of Section 16(4) of the CGST Act 2017. However the grounds on which such a time barred claim was allowed have not been detailed in the judgement. It needs to be seen whether the Department files an appeal against this part of the judgement.