Guidelines on Issuance of Summons u/s 70 of CGST Act, 2017 dated 17/08/2022

Guidelines on Issuance of Summons u/s 70 of CGST Act, 2017 • Power to issue summons are generally exercised by Superintendents, though higher officers may also issue summons. Summons by Superintendents should be issued after obtaining prior written permission from an officer not below the rank of Deputy/Assistant Commissioner with the reasons for issuance of summons to be recorded in writing....

By: Adv. Saurabh Baghel, Date: 18 Aug, 2022