What are the guidelines for issue of summons?
Question 30
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 30. What are the guidelines for issue of summons?
Ans. The Central Board of Excise and Customs (CBEC) in the Department of Revenue , Mini s t r y of Finance has issued guidelines from time to time to ensure that summons provisions are not misused in the field. Some of the important highlights of these guidelines are given below:
i. summons are to be issued as a last resort where assesses are not co-operating and this section should not be used for the top management;
ii. the language of the summons should not be harsh and legal which causes unnecessary mental stress and emb
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