2026-VIL-707-MAD
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SGST High Court Cases

GST - Entitlement to Input Tax Credit as per Section 16(6) of CGST Act, 2017 following Cancellation and Revocation of GST Registration - Petitioner's GST registration was cancelled by order dated 28.03.2022 and thereafter revoked - Petitioner contends that the time limit for filing returns is extended up to thirty days from date of revocation of cancellation and seeks to claim input tax credit for the period - Respondent authority contends that sub-sections (4) to (6) of Section 16 should be read as a whole and if so read, petitioner is not entitled to claim input tax credit - Whether petitioner is entitled to ITC when it was not entitled to input tax credit as per Section 16(4) on the date of cancellation of the GST registration - HELD - The sub-section (6) of Section 16 imposes the pre-condition that availment of input tax credit in respect of an invoice or debit note should not have been restricted under sub-section (4) on the date of the order of cancellation of registration for a person to take the benefit of clauses. The rationale underlying this provision is that where a person was entitled to ITC as on the date of cancellation of the registration, the said person should not be deprived of such benefit merely on account of being unable to file returns during the subsistence of such cancellation. Consequently, the period running from the date of cancellation to the date of revocation is excluded and the said person is granted further thirty days from the date of revocation of cancellation to file the requisite returns and claim the benefit of input tax credit - In the case at hand the petitioner was not entitled to input tax credit as per Section 16(4) on the date of cancellation of the registration. Therefore the petitioner is not eligible to make an input tax credit claim in terms of sub-section (6) of Section 16 - No interference is warranted with the impugned order and the petition is dismissed
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