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GST Summons Validity: No Need to Determine Exact Tax Amount Before Issuing u/s 132 for Offenses.

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Full Text of the Document

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....Validity of summons issued by the Commissioner of GST - if an offence committed u/s 132 determination of tax is not required and the Department can proceed straight away by issuing summons or if reasonable grounds are available by arresting the offender.....

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