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, ... Summary
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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