INSTRUCTION No. 04/2022-23 [GST – Investigation]
SUBJECT: GUIDELINES FOR LAUNCHING OF PROSECUTION UNDER THE CENTRAL GOODS & SERVICES TAX ACT, 2017 -reg.

#Section 132 #Central Goods and Services Tax Act, 2017 #warrant institution #sub-section (1) and sub-section (2) of section 132#
#Sanction of prosecution #investigation #adequate evidence #criminal prosecution #higher than adjudica #gravity of offence #
#quantum of tax evaded #ITC wrongly availed #refund wrongly taken #quality of evidence collected. #
#interpretation of law. #fraudulent intention #mens-rea for committing the offence #Monetary limits #undersection 69#Authority to sanction prosecution #Procedure for sanction of prosecution #section 69 #investigation, arrest(s) #file prosecution complaint #Annexure-I, #order authorizing the investigating officer #at the level of Superintendent #against legal person #
#Section 137 (1) #Show Cause Notice #adjudicating authority for filing #

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