2024 (5) TMI 1378

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..... learned Senior Counsel assisted by Sri Rahul Agarwal and Sri Kumar Sambhav, learned counsel for the petitioner, Sri Dhananjay Awasthi, learned counsel for respondent nos. 2 to 5 and Sri Krishna Agarwal, learned counsel for Union of India. 2. Submission is, besides the statutory law, the own understanding of the CBIC, the Director of General of GST Intelligence as contained in Instruction No. 1/20 .....

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..... c. (iv) Summons may not be issued for fishing and roaming inquiry. (v) Investigation, if any initiated, must be completed expeditiously i.e. (within one year). (vi) Strict observance of the law may be made in making arrest and those provisions may not be readily invoked. 3. While detailed reference has been made to such Circulars and Letters, it is a case of the petitioner that the responde .....

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