Revocation of GST registration does not automatically restore eligibility to claim ITC that had already lapsed: Madras High Court

The petitioner challenged the order dated 10.02.2025 rejecting its claim for input tax credit (ITC). The petitioner contended that its GST registration had been cancelled by an order dated 28.03.2022 and was subsequently revoked. Relying on the newly inserted Section 16(6) of the CGST Act, it argued that the statutory time limit for availing ITC stood extended, enabling it to claim ITC by filing r…