https://www.taxtmi.com/circulars?id=70260 Guidelines are issued for summons under Section 70 of the Uttarakhand GST Act to ensure uniformity in their use. Summons should be used judiciously, recorded on file, and generally avoided where information is available through other statutory means or on the GST portal. Senior management officers should be summoned only where their role in revenue-loss decisions is clearly indicated. Repeated summons should not be issued without proper service, and after three unsuccessful summons, a complaint may be filed before the competent Magistrate, subject to due service requirements. en-us Thu, 17 Nov 2022 00:00:00 +0530 Tue, 09 Jun 2026 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70260 Guidelines are issued for summons under Section 70 of the Uttarakhand GST Act to ensure uniformity in their use. Summons should be used judiciously, recorded on file, and generally avoided where information is available through other statutory means or on the GST portal. Senior management officers should be summoned only where their role in revenue-loss decisions is clearly indicated. Repeated summons should not be issued without proper service, and after three unsuccessful summons, a complaint may be filed before the competent Magistrate, subject to due service requirements. Circulars GST - States Thu, 17 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70260