What are the guidelines for issue of summons?
Question 31
Bill
Inspection, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 31. What are the guidelines for issue of summons?
\nAns. The Central Board of Excise and Customs (CBEC) in the Department of Revenue, Ministry 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:
\n 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;
\n ii. the language of the summons should not be harsh and legal which causes unnecessary mental stress and <\/p>\n
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