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    <description>Summons compels personal attendance and/or production of specified documents in enquiries under the Delhi VAT framework at a stated date, time and place, prohibits leaving the office until permitted, and notes a deposit for diet and travel allowance for later payment. It allows compliance by registered post if the summons is solely for document production, requires the issuing officer&#039;s signature and seal, and warns that failure without prior intimation or lawful excuse will attract penal consequences under the civil procedure regime.</description>
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      <description>Summons compels personal attendance and/or production of specified documents in enquiries under the Delhi VAT framework at a stated date, time and place, prohibits leaving the office until permitted, and notes a deposit for diet and travel allowance for later payment. It allows compliance by registered post if the summons is solely for document production, requires the issuing officer&#039;s signature and seal, and warns that failure without prior intimation or lawful excuse will attract penal consequences under the civil procedure regime.</description>
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      <law>VAT - Delhi</law>
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