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    <title>2022 (2) TMI 189 - PATIALA HOUSE COURT</title>
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    <description>In a nascent GST investigation into alleged fraudulent input tax credit, interim pre-arrest protection was conditioned on the applicant&#039;s cooperation because the record then showed no substantive material of involvement. The Court required the applicant to join the inquiry and provide information and documents, and directed that any coercive action under GST law be preceded by seven days&#039; advance notice. Limited protective relief was therefore granted while preserving the investigation and the applicant&#039;s duty to participate.</description>
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      <description>In a nascent GST investigation into alleged fraudulent input tax credit, interim pre-arrest protection was conditioned on the applicant&#039;s cooperation because the record then showed no substantive material of involvement. The Court required the applicant to join the inquiry and provide information and documents, and directed that any coercive action under GST law be preceded by seven days&#039; advance notice. Limited protective relief was therefore granted while preserving the investigation and the applicant&#039;s duty to participate.</description>
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