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Repository/Circulars & Instructions/Instruction No. 01/2025-GST

Instruction No. 01/2025-GST

Instruction No. 01/2025-GST

Circulars & Instructions

Date Issued: 13 January 2025
State: Central
Source: CBIC
Views: 11

Summary

This document is an amendment to Instruction No. 02/2022-23 GST (Investigation) dated 17.8.2022. It states that the grounds of arrest must be explained to the arrested person and furnished in writing as an annexure to the Arrest Memo, with acknowledgement taken at the time of service. The document also refers to court judgments concerning the distinction between reasons for arrest and grounds of arrest.

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