GST update on Sec 70 of CGST Act, 2017 regarding issuance of summon


Last updated: 01 May 2020

Court :

Brief :
We hereby discuss one of the important aspect of any investigation, i.e., issuing summon to persons concerned with the investigation so as to take their statements and produce the documents which would form important evidence for the entire proceedings. Before proceeding further, it is important to understand the meaning of the term “summon”. The term “summon” in normal parlance means order someone to be present. Consequently, in case of investigation proceedings, the proper concerned officer issues letter to the concerned person to present before him for tendering statements which are subsequently used as evidence in conclusion of proceedings.

Citation :

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Pradeep Jain
Published in GST
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