Power to summon compels persons to give evidence or produce documents in tax inquiries when duly authorized officers require it. A duly authorized CGST/SGST officer may issue a summon requiring a person to appear to give evidence or to produce specified documents or other things, either particular items or all documents/things of a described class in the possession or control of the person, for any inquiry the officer is conducting.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to summon compels persons to give evidence or produce documents in tax inquiries when duly authorized officers require it.
A duly authorized CGST/SGST officer may issue a summon requiring a person to appear to give evidence or to produce specified documents or other things, either particular items or all documents/things of a described class in the possession or control of the person, for any inquiry the officer is conducting.
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