Section 29 of the CGST Act, 2017— Cancellation of GST Registration -– The petitioner challenged the order dated 11.01.2022, whereby registration of the petitioner was cancelled. The court relied upon the Notification No. 3/2023-Central Tax dated 31.03.2023.

Held that:- The Hon’ble High Court directed that when the competent authority considers the issue of revocation of cancellation of petitioner registration under the aforesaid notification, the petitioners shall be entitled to lodge its claim for availment of ITC in respect of the period from the cancellation of the registration till the registration is restored.