Assessee can claim ITC for the period from cancellation of GST registration to restoration

R. K. Jewelers Vs Union of India (Rajasthan High Court) Availability of ITC during the period of GST Cancellation – Rajasthan HC Ruling Hon’ble Rajasthan High Court (‘HC’) in the case of M/s R. K. Jewelers “the petitioner” has ruled that the petitioner firm can approach the competent authority for restoration of GST registration in terms of Notification No. 03/2023-CT dated 31st March 2023. The Court further stated that the petitioner shall be entitled to lodge its claim for availment of ITC pertaining to the period of GST Cancellation.  Captioned ruling has been analyzed in t...