2022 (9) TMI 1260

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....r, Sr. Standing Counsel for respondent no.1. Mr Harpreet Singh, Sr. Standing Counsel with Mr Jatin K. Gaur, Advocate for respondent no.2. Mr Aditya Singla, Sr. Standing Counsel for respondents no.3 and 4. Ms Anushree Narain, Standing Counsel for respondent no.5. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM No.37780/2022 1. This application has been filed on behalf of the pet....

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....s directors or officers, they will follow the guidelines provided in instruction no.3 of 2020-2023 (GST-Investigations), dated 17.08.2022. 2.2. Furthermore, if statements are recorded, the directions issued by the Supreme Court in the case of Paramvir Singh Saini v. Baljit Singh and Ors. 2021 (1) SCC 184, will be followed. 3. Mr Rajesh Jain, who appears on behalf of the petitioner, assures the C....