This document is the 365th issue of Tax Connect, a publication focusing on tax matters including GST. It covers recent updates and instructions from the CBDT regarding strict compliance in tax proceedings, particularly concerning summons and arrests under GST and Income Tax. The issue also includes case law analysis on HSN codes in tenders, and updates on FEMA, Customs, and DGFT regulations. It's a valuable resource for tax professionals, businesses, and anyone needing to stay informed about the latest tax legislation and compliance requirements.