ISSUANCE OF SUMMONS UNDER SECTION 70 CGST ACT, 2017
A summons can be issued under Section 70 of the CGST Act, 2017 if a GST officer has reason to believe that a person has information or documents relevant to a GST investigation.
The summons must be in writing and must specify the nature of the information or documents required.
The person summoned must appear before the GST officer at the specified time and place, and must provide the information or documents requested.
If the person summoned fails to appear or provide the requested information or documents, they may be subject to a penalty.
The penalty for non-compliance with a summons can be up to Rs. 25,000.
If the person summoned is unable to provide the requested information or documents, they must provide a valid reason for their inability to do so.
If the GST officer is satisfied with the reason given, they may allow the person summoned to leave, but may require them to provide the information or documents at a later date.