Summons cannot be issued where the assessee is cooperating during the inquiry

Summons cannot be issued where the assessee is cooperating during the inquiry https://www.taxtmi.com/article/detailed?id=10207 Summons under the CGST framework must be a last resort and not used to coerce an assessee who is cooperating by furnishing requested documents and offering further details through consultants. Revenue should first list specific documents and queries, allow consultants to supply information within prescribed time, and then decide if personal attendance of a director is necessary. Any summons for personal attendance must state its purpose and give at least seven days' notice. en-us Thu, 27 Jan 2022 12:12:55 +0530 Thu, 27 Jan 2022 12:12:55 +0530 TaxTMI RSS Generator Summons cannot be issued where the assessee is cooperating during the inquiry https://www.taxtmi.com/article/detailed?id=10207 Summons under the CGST framework must be a last resort and not used to coerce an assessee who is cooperating by furnishing requested documents and offering further details through consultants. Revenue should first list specific documents and queries, allow consultants to supply information within prescribed time, and then decide if personal attendance of a director is necessary. Any summons for personal attendance must state its purpose and give at least seven days' notice. Articles Goods and Services Tax - GST Thu, 27 Jan 2022 12:12:55 +0530 https://www.taxtmi.com/article/detailed?id=10207