What are the precautions to be observed while issuing summons?
Question 31
Bill
Inspection, Search, Seizure and Arrest
Faq On GST (2nd Edition) Dated 31.3.2017
Q 31. 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 undertaken a<\/p>\n
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