Closing ITC Cannot Be Reversed After GST Registration Revival: AP HC

Hithaishi Infra Machine Vs Assistant Commissioner ST FAC (Andhra Pradesh High Court)

The Andhra Pradesh High Court considered a writ petition challenging the reversal of closing Input Tax Credit (ITC) following cancellation of GST registration. The petitioner, a registered dealer under the GST Act, was issued a show cause notice on 24.08.2024 proposing cancellation of registration on the ground that business was not being conducted at the principal place of business. As no reply was submitted, the registration was cancelled by order dated 10.09.2024 with retrospect

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