Format of Summon under section 70 of the Central Goods and Services Tax Act

SUMMONS

[under section 70 of the Central Goods and Services Tax Act, 2017]

To
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(Name and address)

WHEREAS, I ,…. …………….. am making inquiry in connection with ………………..under the Central Goods and Services Tax Act, 2017.

AND WHEREAS, I consider your attendance necessary to

(a) give evidence and/ or

(b) produce documents or things of the following description in your possession or under your control:

1. …………

2. …………

3. ………..

NOW, THEREFORE, in exercise of powers vested in me under Section 70 of the Central Goods and Services Tax Act, 2017, I do hereby summon you to appear before me in person on ……….. (date) at ………… (time) at the office of…………………(office address).

Inquiry as aforesaid is deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 ( 45 of 1860) and non­ compliance of this summon is an offence punishable under Section 174 & 175 of the Indian Penal Code, 1860.

Given under my hand and seal of office to-day the………day of ……(month), 20…(year) at …………..(place of issue).

Name ………………………………

Signature,

Designation……………………………

Seal of Office

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Tags : GST, GST Circular, DIN