Finance & Law Explained in 2 Minutes
01/2022-23-GST — Deposit of tax during search, inspection or investigation
Reviewed 2026-07-19Robots: index,followOfficial law prevails
Instruction in 2 Minutes
01/2022-23-GST (2022) addresses Deposit of tax during search, inspection or investigation.
Binding and use control
- Treat as an administrative instruction, not a substitute for the Act, Rules or judicial safeguards.
- Identify the issuing authority, officers covered and any later instruction.
- For search, summons, arrest or prosecution, preserve constitutional and procedural safeguards.
Operational checklist
- Official PDF and date
- Officer designation and jurisdiction
- Statutory power invoked
- Approval and reason-recording
- Taxpayer communication and DIN
- Evidence and custody record
- Review, appeal or complaint route
Practical Q&A
Can an instruction enlarge statutory power?
No. Administrative instructions must operate within the statute and binding judicial law.
Why can this page be noindex?
Where the exact current official PDF or later status is not fully reconciled, the page remains source-gated.