The Central Board of Indirect Taxes and Customs (CBIC) has recently issued instructions on the issuance of summons under section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act) to the tax officers. The instruction emphasises that senior management should not be summoned in the first instance for routine information that is readily available online. Correspondingly, for the arrest and bail in relation to offences punishable under the CGST Act, the instructions emphasise that the power to arrest should not be exercised in a routine and mechanical manner.
Source PwC
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