https://www.taxtmi.com/manuals?id=7680 The procedure requires investigators to prepare and forward a prosecution proposal to the competent sanctioning authority for decision under Section 132, with supervising officers ensuring all documents, evidence and witness lists are ready; upon sanction the authority must issue an order authorising the investigating officer to file the prosecution complaint, prosecutions should be filed promptly and any delay beyond the prescribed filing period must be reported to the sanctioning authority. en-us Tue, 25 Feb 2025 17:00:00 +0530 Tue, 04 Mar 2025 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7680 The procedure requires investigators to prepare and forward a prosecution proposal to the competent sanctioning authority for decision under Section 132, with supervising officers ensuring all documents, evidence and witness lists are ready; upon sanction the authority must issue an order authorising the investigating officer to file the prosecution complaint, prosecutions should be filed promptly and any delay beyond the prescribed filing period must be reported to the sanctioning authority. Manuals GST Tue, 25 Feb 2025 17:00:00 +0530 https://www.taxtmi.com/manuals?id=7680