Format of Summons u/s Sec 83 of Finance Act 1994 read with Sec 174(2) of CGST Act 2017

SUMMONS

[under Section 14 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 and further read with Section 174 (2) 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 Finance Act, 1994 read with Section 174 (2) of 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 14 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 and further read with Section 174 (2) 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 today 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