https://www.taxtmi.com/article/detailed?id=10183 The issue concerned issuance of summons in a GST inquiry into alleged incorrect IGST refunds and whether officers relying on an administrative circular could assume authority to issue summons. The court noted that a "proper officer" may summon persons and require document production in inquiries akin to civil court powers, and that the July 5, 2017 circular delegates powers to revenue officers, designating them as proper officers under the CGST Act for purposes of issuing summons in connection with inquiries. en-us Fri, 14 Jan 2022 09:54:07 +0530 Fri, 14 Jan 2022 09:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10183 The issue concerned issuance of summons in a GST inquiry into alleged incorrect IGST refunds and whether officers relying on an administrative circular could assume authority to issue summons. The court noted that a "proper officer" may summon persons and require document production in inquiries akin to civil court powers, and that the July 5, 2017 circular delegates powers to revenue officers, designating them as proper officers under the CGST Act for purposes of issuing summons in connection with inquiries. Articles Goods and Services Tax - GST Fri, 14 Jan 2022 09:54:07 +0530 https://www.taxtmi.com/article/detailed?id=10183