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        Question 29 - What are the responsibilities of the person so summoned?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 19
        Inspection, Search, Seizure and Arrest

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        Duty to comply with a summons: attend, answer truthfully, and produce requested documents or items. A person summoned must attend in person or via an authorized representative, state the truth on matters under examination, and produce documents and other things as required by the officer issuing the summons.
                          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.

                                Duty to comply with a summons: attend, answer truthfully, and produce requested documents or items.

                                A person summoned must attend in person or via an authorized representative, state the truth on matters under examination, and produce documents and other things as required by the officer issuing the summons.


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