Prosecution guidelines under the CGST Act direct enforcement officers to follow CBIC instruction with the state manual. Guidelines for launching prosecution under the CGST Act, 2017 were circulated for implementation by field officers. The communication refers to CBIC Instruction No. 04/2022-23 on prosecution and criminal proceedings for certain offences under Section 69 and Section 132, and directs officers to read it together with the State Tax Department's Enforcement Manual, which contains the procedures relating to arrest and prosecution.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prosecution guidelines under the CGST Act direct enforcement officers to follow CBIC instruction with the state manual.
Guidelines for launching prosecution under the CGST Act, 2017 were circulated for implementation by field officers. The communication refers to CBIC Instruction No. 04/2022-23 on prosecution and criminal proceedings for certain offences under Section 69 and Section 132, and directs officers to read it together with the State Tax Department's Enforcement Manual, which contains the procedures relating to arrest and prosecution.
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