2024 (5) TMI 1378

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.... ORDER 1. Heard Sri Tarun Gulati, learned Senior Counsel assisted by Sri Rahul Agarwal and Sri Kumar Sambhav, learned counsel for the petitioner, Sri Dhananjay Awasthi, learned counsel for respondent nos. 2 to 5 and Sri Krishna Agarwal, learned counsel for Union of India. 2. Submission is, besides the statutory law, the own understanding of the CBIC, the Director of General of GST Intelli....

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....uiry" or "GST Evasion" may not be used while issuing summons etc. (iv) Summons may not be issued for fishing and roaming inquiry. (v) Investigation, if any initiated, must be completed expeditiously i.e. (within one year). (vi) Strict observance of the law may be made in making arrest and those provisions may not be readily invoked. 3. While detailed reference has bee....