Writ petition dismissed as officer under KGST Act held competent under IGST; petitioner directed to file appeal under Section 107 KGST

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