When can the proper officer issue summons under CGST Act?
Question 27
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 27. When can the proper officer issue summons under CGST Act?
Ans. Section 70 of CGST/SGST Act 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 inqu
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