Guidelines to issue of summons

V SRIKANTH | Last updated: 22 September 2022

Save Share

Quick Summary

The Central Board of Indirect Taxes and Customs has issued new guidelines for issuing summons under Section 70 of the CGST Act. These guidelines emphasise judicious use of summons, suggesting alternative methods like requisition letters for information where appropriate. They also detail the hierarchy for issuing summons, the necessity of written permission, and procedures for recording appearances and statements. The guidelines aim to ensure summons are issued correctly and efficiently during tax investigations.

The Central Board of indirect taxes and Customs has issued an instruction no. 03/2022-23 (GST-Investigation) dated 17.08.22, laying down the guidelines to be followed for the purpose of issue of summons under section 70 of the CGST act. The guidelines are summarised as under: 1) The issue of summons is one of the instruments available with the department to obtain information or documents or statement from any person to find out the extent of evasion of tax etc. The exercise of the power has

Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Articles Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

3577 Views Comment Share GST Report

About the Author

V SRIKANTH

LAWYER

I am an advocate practicingin the Madras HighCourtsince 1989, specializingin tax matters - direct and indirect. I also like to write articles and the articles have been published in Income Tax Reports, Excise Law Times and Sales Tax journals. I have also written books on Designs Act, Arbitration and Conciliation, Tamil ... Read more

View Articles

Comments :