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

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 •••••••••••••••••••••••••••••••• ••••••••••••••••••••••••••••••••••• (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.................................

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