https://www.taxtmi.com/manuals?id=2655 Proper officers under the CGST/SGST Act may summon persons to give evidence or produce documents in inquiries, following civil court procedure under the Code of Civil Procedure; such inquiries are deemed judicial proceeding and summoned persons must attend in person or by authorised representative and produce required documents, with non appearance, failure to produce documents, or false evidence attracting prosecution under IPC provisions and penalties under the CGST/SGST Act while Article 20(3) preserves protection against self incrimination. en-us Wed, 03 May 2023 14:55:00 +0530 Thu, 03 Oct 2024 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2655 Proper officers under the CGST/SGST Act may summon persons to give evidence or produce documents in inquiries, following civil court procedure under the Code of Civil Procedure; such inquiries are deemed judicial proceeding and summoned persons must attend in person or by authorised representative and produce required documents, with non appearance, failure to produce documents, or false evidence attracting prosecution under IPC provisions and penalties under the CGST/SGST Act while Article 20(3) preserves protection against self incrimination. Manuals GST Wed, 03 May 2023 14:55:00 +0530 https://www.taxtmi.com/manuals?id=2655