https://www.taxtmi.com/article/detailed?id=10633 Issuance of summons under Section 70 must mimic civil court procedure, be supported by written reasons, avoid calling documents already on GSTN, record service and appearance, limit repeated summonses, require prior written permission when issued by a Superintendent, and inform the summoned person of their status; non-cooperation after repeated summonses may lead to complaints under applicable IPC provisions. en-us Wed, 24 Aug 2022 15:19:26 +0530 Wed, 24 Aug 2022 15:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10633 Issuance of summons under Section 70 must mimic civil court procedure, be supported by written reasons, avoid calling documents already on GSTN, record service and appearance, limit repeated summonses, require prior written permission when issued by a Superintendent, and inform the summoned person of their status; non-cooperation after repeated summonses may lead to complaints under applicable IPC provisions. Articles Goods and Services Tax - GST Wed, 24 Aug 2022 15:19:26 +0530 https://www.taxtmi.com/article/detailed?id=10633