https://www.taxtmi.com/article/detailed?id=10787 Summons under the GST regime empower authorised CGST/SGST officers to compel attendance, testimony and production of documents; summons must be in writing, may be sent electronically, bear a Document Identification Number, and be issued after application of mind. Non individual entities must appear through an authorised representative expected to know relevant facts. Non compliance can lead to prosecution under penal provisions for non attendance, absconding, omission to produce documents or giving false evidence, and to administrative penalties, while protections against self incrimination remain available. en-us Fri, 04 Nov 2022 08:55:44 +0530 Fri, 04 Nov 2022 08:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10787 Summons under the GST regime empower authorised CGST/SGST officers to compel attendance, testimony and production of documents; summons must be in writing, may be sent electronically, bear a Document Identification Number, and be issued after application of mind. Non individual entities must appear through an authorised representative expected to know relevant facts. Non compliance can lead to prosecution under penal provisions for non attendance, absconding, omission to produce documents or giving false evidence, and to administrative penalties, while protections against self incrimination remain available. Articles Goods and Services Tax - GST Fri, 04 Nov 2022 08:55:44 +0530 https://www.taxtmi.com/article/detailed?id=10787