Officer cannot deny Revocation of GST Registration for alleged incorrect ITC availment

Ramakrishnan Mahalingam (Prateeksha Bharat Gas Garima Vitrak) Vs State Tax Officer (Madras High Court)

An assessment would have to be made by the authority in terms of Section 73 or other applicable provision after following the procedure set out therein, and it is only in the course thereof that the officer may consider and decide questions of leviability of tax and claim of input tax credit.

Thus to state that registration will not be revived since the petitioner has inc

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