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    <title>RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX</title>
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    <description>Enforcement directives require respect for legal practitioner privilege under section 132 of the Bharatiya Sakshya Adhiniyam, 2023: advocates shall not be summoned in violation of the privilege and any summons under proviso exceptions must have prior approval of the Director, ED. The Government of NCT Delhi mandates personal hearings in GST proceedings be conducted virtually with prescribed notice, authentication, recording and validation procedures. GSTN/NIC will introduce interoperable E-Way Bill 2.0 services and has issued FAQs on IMS and an advisory that returns older than three years will be barred from filing on the portal.</description>
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