Tax board asks GST probe wing to follow bottom-up approach, not summon CEOs/CFOs at first instance

The Central Board of Indirect Tax and Customs (CBIC) has directed officials in the Directorate General of Goods and Services Tax Intelligence (DGGI) to follow a “bottom-up” approach while investigating tax liability of multinational companies (MNCs). In the guidelines issued recently, the indirect-tax board instructed officials at field formations to first question the “authorise…