https://www.taxtmi.com/article/detailed?id=10809 Statement contents recorded by GST officers may have evidentiary value because GST officers are not equated with police officers, subject to statutory safeguards. Issuance of summons should be a last resort after informal requests fail, require prior written permission with reasons (or contemporaneous oral permission reduced to writing), and mandate a report of proceedings. Senior management should not be routinely summoned and should be called only when investigation indicates decision making involvement causing revenue loss; summons language should avoid harassment. en-us Tue, 15 Nov 2022 13:30:12 +0530 Tue, 15 Nov 2022 13:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10809 Statement contents recorded by GST officers may have evidentiary value because GST officers are not equated with police officers, subject to statutory safeguards. Issuance of summons should be a last resort after informal requests fail, require prior written permission with reasons (or contemporaneous oral permission reduced to writing), and mandate a report of proceedings. Senior management should not be routinely summoned and should be called only when investigation indicates decision making involvement causing revenue loss; summons language should avoid harassment. Articles Goods and Services Tax - GST Tue, 15 Nov 2022 13:30:12 +0530 https://www.taxtmi.com/article/detailed?id=10809