https://www.taxtmi.com/forum/issue?id=115465 The proper officer may summon any person to give evidence or produce documents in inquiries, and such proceedings are deemed judicial proceedings. In detention-related investigations the officer may summon persons in other states to verify invoice or e way bill particulars; failure to appear or comply without reasonable excuse can lead to prosecution under the penal provisions. Summons can be issued to firms, with the head of the firm required to depute the relevant employee, though in practice summons are often addressed to specific individuals responsible for the relevant information. en-us Sat, 28 Sep 2019 22:14:17 +0530 Thu, 23 Jan 2025 15:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115465 The proper officer may summon any person to give evidence or produce documents in inquiries, and such proceedings are deemed judicial proceedings. In detention-related investigations the officer may summon persons in other states to verify invoice or e way bill particulars; failure to appear or comply without reasonable excuse can lead to prosecution under the penal provisions. Summons can be issued to firms, with the head of the firm required to depute the relevant employee, though in practice summons are often addressed to specific individuals responsible for the relevant information. Discussion-Forum GST Sat, 28 Sep 2019 22:14:17 +0530 https://www.taxtmi.com/forum/issue?id=115465