What can be the consequences of nonappearance to summons?
Question 30
Bill
Inspection, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 30. What can be the consequences of nonappearance to summons?
\nA. The proceeding before the official who has issued summons is deemed to be a judicial proceeding. If a person does not appear on the date when summoned without any reasonable justification, he can be prosecuted under section 174 of the Indian Penal C<\/p>\n
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