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2022 (9) TMI 1260

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..... , Sr. Standing Counsel for respondent no.1. Mr Harpreet Singh, Sr. Standing Counsel with Mr Jatin K. Gaur, Advocate for respondent no.2. Mr Aditya Singla, Sr. Standing Counsel for respondents no.3 and 4. Ms Anushree Narain, Standing Counsel for respondent no.5. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM No.37780/2022 1. This application has been filed on behalf of the peti .....

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..... directors or officers, they will follow the guidelines provided in instruction no.3 of 2020-2023 (GST-Investigations), dated 17.08.2022. 2.2. Furthermore, if statements are recorded, the directions issued by the Supreme Court in the case of Paramvir Singh Saini v. Baljit Singh and Ors. 2021 (1) SCC 184, will be followed. 3. Mr Rajesh Jain, who appears on behalf of the petitioner, assures the Co .....

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..... and (d) of the application. 4.1. Insofar as relief sought in prayer clause (c) is concerned, since at the moment, there is no such apprehension, we do not rule on the same. 5. The application is disposed of in the aforesaid terms. 6. For the purposes of good order and record, the Registry will scan and upload the copy of the aforementioned instructions dated 17.08.2022, so that the same remain .....

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