GST registration cancellation set aside as retrospective cancellation was held arbitrary and appellate rejection on limitation alone was found unsustainable

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