Kerala Communications Cable Ltd.– Kerala HC

There is no requirement for DIN number in case of seizure order/summons, when made in presence of appellants to effectuate seizure.

Audit u/s 65 and investigation u/s 67 of the CGST Act are independent and can be done simultaneously.

Amount paid by assessee during investigation can be considered as amount deposited u/s Sec 74(5) of the CGST Act.

Hearing cannot be made mandatory before attachment of bank account to protect the interest of revenue.

Mandate by investigation officers to remain in the premises for the entire duration of investigation cannot qualify as detention or arrest.