Sr. No.

Notification No.

Subject

1

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

Authority

One Liner

Gauhati High Court

Prabhat Das

Compliance-linked restoration is permissible despite a lapsed portal timeline; apply the Rule 22(4) proviso and recompute limitation under Section 73(10) from this order.

Gauhati High Court

Smti Gichak Daniam

GST registration must be restored upon return filing and dues clearance if cancellation was due to non-compliance alone.

Gauhati High Court

Abdur Rofique

Restoration of GST registration is permissible if pending returns and dues are cleared, even after cancellation for non-filing.

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.