GST demands set aside as parallel adjudications for the same tax period were held impermissible, warranting fresh consolidated adjudication

Bombay High Court to Examine GST Writ on Merits Where Validity of Departmental Circular Is Challenged Despite Availability of Appeal

Provisional Attachment Cannot Be Renewed After Lapse: SC Clarifies Limits of Section 83

Supreme Court Clarifies: GST Summons Are Not ‘Proceedings’ — Parallel Investigation Permitted