When can the proper officer issue summons under MGL?

When can the proper officer issue summons under MGL?
Question 28
Bill
Inspection, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 28. When can the proper officer issue summons under MGL?
Ans. Section 63 of MGL gives powers to a duly authorized CGST/SGST officer to call upon a person by issuing a summon to present himself before the officer issuing the summon to either give evidence or produce a document or any other thing in any inquiry which an

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