Sr. No.

Notification No.

Subject

1

Notification No. 03/2023-Central Tax, dt. 31-03-2023

Authority

One Liner

Andhra Pradesh High Court

Raghavaiah Thelapalli

Assessee not being able to replt to SCN due to non awareness of issuance of SCN is sufficient cause.

Delhi High Court

R Trading Co

Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed

Delhi High Court

Rajni Gupta/Gupta Sales Corporation

GST registration cannot be cancelled retrospectively, merely to due non filing of returns for some period.