https://www.taxtmi.com/acts?id=22667 Nonappearance to a summon is treated as a judicial proceeding; failure to appear without reasonable justification may lead to prosecution under IPC provisions for refusal to attend, absconding to avoid service, failure to produce required documents or electronic records, and giving false evidence. Separately, a person who does not appear before a CGST/SGST officer who issued the summon is liable to an administrative monetary penalty under the relevant GST provision. en-us Thu, 22 Sep 2016 18:48:31 +0530 Thu, 22 Sep 2016 18:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22667 Nonappearance to a summon is treated as a judicial proceeding; failure to appear without reasonable justification may lead to prosecution under IPC provisions for refusal to attend, absconding to avoid service, failure to produce required documents or electronic records, and giving false evidence. Separately, a person who does not appear before a CGST/SGST officer who issued the summon is liable to an administrative monetary penalty under the relevant GST provision. Act-Rules Bills Thu, 22 Sep 2016 18:48:31 +0530 https://www.taxtmi.com/acts?id=22667