Interim protection from arrest allowed GST investigation questioning to proceed while requiring appearance before the Investigating Officer.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Interim protection from arrest during a GST investigation was granted to a person summoned in connection with alleged GST and input tax credit fraud. The investigating side confirmed that the relevant notices required attendance for interrogation and did not authorise arrest. The person was therefore directed to appear before the Investigating Officer in accordance with the notices, while receiving protection from arrest in the related criminal proceedings. The protection was limited to facilitating interrogation under the issued notices.....