https://www.taxtmi.com/caselaws?id=404276 Summons issued in a GST inquiry for appearance and production of documents were supported by statutory power to require evidence and documents, and the repealing and saving provision preserved pending investigations despite repeal of the earlier excise and service tax regime. The later summons identified the required documents and evidence with sufficient particularity, and the scheme did not authorise arrest merely because a person was called to appear and depose. The petitioners' apprehension of arrest was therefore treated as unfounded, cooperation with the investigation was required, and the challenge to the summons failed. en-us Tue, 16 Feb 2021 00:00:00 +0530 Tue, 01 Jun 2021 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404276 Summons issued in a GST inquiry for appearance and production of documents were supported by statutory power to require evidence and documents, and the repealing and saving provision preserved pending investigations despite repeal of the earlier excise and service tax regime. The later summons identified the required documents and evidence with sufficient particularity, and the scheme did not authorise arrest merely because a person was called to appear and depose. The petitioners' apprehension of arrest was therefore treated as unfounded, cooperation with the investigation was required, and the challenge to the summons failed. Case-Laws Service Tax Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404276