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The Central Board of indirect taxes and Customs has issued an instruction no. 03/2022-23 (GST-Investigation) dated 17.08.22, laying down the guidelines to be followed for the purpose of issue of summons under section 70 of the CGST act. The guidelines are summarised in this article.
The CBIC has issued a circular no. 180/12/2022-GST dated 9.9.22 laying down certain guidelines in filing the TRAN-1 application pursuant to the decision of the Supreme Court in the case of Union of India Vs. Filco Trade Centre private limited.
The Commissioner (GST-Investigation), CBIC, had recently issued instruction no. 04/2022 dated 01.09.22 laying down guidelines to be followed by the department for launching prosecution under the CGST Act.
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