Supreme Court Up held the validity of the CGST summons, and Section 6(2)(b) is inapplicable to parallel Investigations.

GST proceedings cannot be initiated against an entity that has ceased to exist after Amalgamation

Transfer of credit in case of merger / amalgamation is a statutory right and the same cannot be denied in absence of  technical infrastructure.

Non-submission of FIRC cannot be the sole basis to deny the claim for refund of unutilised ITC.

Madras High Court delivers a Googly - Rules notifications 09/2023– CT and 56/2023-CT issued u/s 168A are invalid and illegal, but Orders issued u/s 73(10) are not time barred