What can be the consequences of non- appearance to summons?
Question 29
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 29. What can be the consequences of non- appearance to summons?
\nAns. 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 Cod<\/p>\n
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