https://www.taxtmi.com/circulars?id=70082 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. en-us Tue, 06 Sep 2022 00:00:00 +0530 Tue, 19 May 2026 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70082 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. Circulars GST - States Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70082