https://www.taxtmi.com/article/detailed?id=11506 The summoning power is limited to securing attendance and production of evidence or documents and does not authorize directing a third party customer to stop payments; restraints on property or bank accounts to protect revenue must be effected through the distinct provisional attachment regime that permits written orders to attach property, including bank accounts, where prescribed conditions indicating revenue risk exist. en-us Sat, 17 Jun 2023 08:13:58 +0530 Sat, 17 Jun 2023 08:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11506 The summoning power is limited to securing attendance and production of evidence or documents and does not authorize directing a third party customer to stop payments; restraints on property or bank accounts to protect revenue must be effected through the distinct provisional attachment regime that permits written orders to attach property, including bank accounts, where prescribed conditions indicating revenue risk exist. Articles Goods and Services Tax - GST Sat, 17 Jun 2023 08:13:58 +0530 https://www.taxtmi.com/article/detailed?id=11506