Guidelines to issue of summons

V SRIKANTH , Last updated: 22 September 2022 Share Follow on Google News

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 summ

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About the Author

V SRIKANTH

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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

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Guidelines to issue of summons

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