Non-appearance to summons: criminal liability under IPC offences and an administrative penalty under GST law may apply. A proceeding before the official issuing a summon is treated as a judicial proceeding; deliberate failure to appear without reasonable justification may lead to criminal prosecution for non appearance, absconding to avoid service, failure to produce required documents or electronic records, or for giving false evidence. In addition to criminal exposure, non appearance before a CGST/SGST officer who issued the summon attracts an independent administrative monetary penalty under the CGST/SGST law.
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.
Non-appearance to summons: criminal liability under IPC offences and an administrative penalty under GST law may apply.
A proceeding before the official issuing a summon is treated as a judicial proceeding; deliberate failure to appear without reasonable justification may lead to criminal prosecution for non appearance, absconding to avoid service, failure to produce required documents or electronic records, or for giving false evidence. In addition to criminal exposure, non appearance before a CGST/SGST officer who issued the summon attracts an independent administrative monetary penalty under the CGST/SGST law.
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