the GST Investigation wing has issued guidelines on the issuance of summons under Section 70 of CGST Act vide Instructions No. 03/2022-23 (GST-Investigation) dated 17th August 2022.
Guidelines For Arrest and bail under GST law – the GST Investigation Wing has examined the judgment and issued guidelines related to Arrest and Bail in relation to offenses punishable under CGST Act, 2017.
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