In short: the agency and the section printed on the notice decide your rights and your deadline. Find your notice in the table below, note the first step, and take advice before you reply or appear. Ignoring an agency notice almost always makes things worse.
Agencies, laws and notices at a glance
| Agency | Main law | Common notice | What it means | First step |
|---|---|---|---|---|
| Enforcement Directorate (ED) | PMLA 2002, FEMA 1999 | Summons under Section 50 PMLA; provisional attachment under Section 5 | Statement and documents in a money laundering case; property attachment for 180 days | Appear or seek a date in writing; consider anticipatory bail. ED guide |
| CBI | DSPE Act 1946, BNS, BNSS, Prevention of Corruption Act | BNSS 179 (witness) or BNSS 35(3) (accused) notice | Questioning as a witness or as an accused | Check which notice; comply; anticipatory bail if accused. CBI guide |
| GST department (CGST/SGST, DGGI) | CGST Act 2017 | ASMT-10, DRC-01A, DRC-01 (SCN), Section 70 summons | Return mismatch, tax demand, or investigation | Reply on the portal within the deadline. GST notice guide, GST arrest guide |
| Customs and DRI | Customs Act 1962 | Seizure memo (Section 110), SCN (Sections 124, 28), Section 108 summons | Goods detained or seized; duty and penalty proposed | Seek provisional release; reply to the SCN. Customs guide |
| SFIO | Companies Act 2013 (Section 212) | Summons to directors and officers | Investigation of fraud in a company ordered by the Central Government | Appear with company records; take advice on arrest powers |
| Registrar of Companies (ROC) | Companies Act 2013, LLP Act 2008 | Notice for default; strike-off notice (STK) | Filings missed; company may be struck off | File pending forms; reply in time. ROC guide |
| Income tax department | Income-tax Act, 2025 (from 1 April 2026; earlier the 1961 Act) | Scrutiny, reassessment and search notices | Questions on income, or reopening of an assessment | Reply on the e-filing portal within the time given |
| Police, cyber police, EOW | BNS, BNSS, IT Act | BNSS 35(3) notice, FIR | Criminal complaint against you | Get the FIR; comply; anticipatory bail. Bail guide |
| Immigration (on agency request) | MHA guidelines | Look Out Circular | Stopped from travelling abroad | Find the agency; seek withdrawal or quashing. LOC guide |
Five rules for any agency notice
- Check it is genuine: GST and income tax communications carry a document identification number (DIN); others can be confirmed with the issuing office.
- Note the deadline the day you receive it.
- Never ignore it. Ask for time in writing if you need it.
- Keep copies of everything you submit, with acknowledgements.
- Take advice before giving a statement, because statements to ED, GST and customs officers can be used as evidence.
Questions people ask
What is the difference between ED and CBI?
CBI investigates crimes such as corruption and fraud under the criminal codes. ED investigates money laundering of the proceeds of such crimes under PMLA, and foreign exchange violations under FEMA. One case can lead to both.
Can GST or customs officers arrest without a police FIR?
Yes. GST (Section 69) and customs (Section 104) officers have their own arrest powers for serious offences, subject to safeguards. Anticipatory bail is available against both.
Are statements given to ED, GST or customs officers evidence?
Yes. Unlike statements to the police, statements recorded by ED, GST and customs officers can be used as evidence, which is why advice before giving one matters.
How do I verify a GST or income tax notice is real?
Check the document identification number (DIN) on the department's website, or see whether the notice appears in your account on the GST or income tax portal.
Facing a criminal case or arrest?
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Become a ClientCall +91 81001 21141This guide gives general information about the law in India as on 11 November 2026. It is not legal advice for your situation, and reading it does not create a lawyer-client relationship. Rules and limits change; please take advice on your own facts.