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of <h1>New Guidelines Issued for Summons u/s 70 of CGST Act: Prior Permission and Proper Documentation Required.</h1> The Central Board of Indirect Taxes & Customs issued guidelines on the issuance of summons under Section 70 of the CGST Act, 2017. Summons should be issued judiciously, primarily by Superintendents with prior written permission from higher-ranking officers. Summons should not be used for documents available online and should avoid involving senior management unless necessary. Officers must document the response to summons and ensure the presence during summons. Repeated summons without compliance should lead to legal action under the Indian Penal Code. These guidelines aim to ensure compliance and proper use of summons in tax investigations.
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