What are the precautions to be observed while issuing summons?
Question 32
Bill
Inspection, Search, Seizure and Arrest
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 32. What are the precautions to be observed while issuing summons?
\nAns. The following precautions should generally be observed when summoning a person:-
\n (i) A summon should not be issued for appearance where it is not justified. The power to summon can be exercised only when there is an inquiry being under<\/p>\n
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