Recent Guidelines from DGGI & CBIC on GST Investigations to Enhance ‘Ease-of-Business’

As we approach the seventh year of implementation of the Goods and Services Tax (GST) regime in India, it is clear that its introduction has largely been a success across various parameters.  However, one oft-repeated criticism has been against frequent high-pitched, aggressive tax investigations, coupled with frequent cases of multiplicity of investigations by various authorities on same/overlapping issues across various States.