Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court

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 sh…