https://www.taxtmi.com/acts?id=24681 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. en-us Mon, 03 Apr 2017 16:33:02 +0530 Mon, 03 Apr 2017 16:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24681 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. Act-Rules Bills Mon, 03 Apr 2017 16:33:02 +0530 https://www.taxtmi.com/acts?id=24681