https://www.taxtmi.com/caselaws?id=428315 In GST investigation matters, fresh summons should conform to the applicable investigative instructions, and any recording of statements must follow the prescribed procedural safeguards. The Court noted that a summons should, where possible, broadly indicate the contours of the enquiry, while allowing questions to confront the person summoned with material already available and requiring necessary documents for investigation. The petitioners assured cooperation and joining the investigation when summoned, including through video conferencing if permitted. Relief against the summons was dealt with through directions for any future summons and the manner of investigation, while one request for interim protection against coercive action remained undecided. en-us Tue, 30 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428315 In GST investigation matters, fresh summons should conform to the applicable investigative instructions, and any recording of statements must follow the prescribed procedural safeguards. The Court noted that a summons should, where possible, broadly indicate the contours of the enquiry, while allowing questions to confront the person summoned with material already available and requiring necessary documents for investigation. The petitioners assured cooperation and joining the investigation when summoned, including through video conferencing if permitted. Relief against the summons was dealt with through directions for any future summons and the manner of investigation, while one request for interim protection against coercive action remained undecided. Case-Laws GST Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428315