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Tag: Summons

GST in Media

Gujarat HC summons GST officer over detention of tax consultant

byAdmin28/03/202228/03/2022

The Gujarat high court on Wednesday ordered an officer of the Goods and Service Tax (GST) to remain present in court on Thursday morning and bring along a tax consultant, who allegedly was in the department’s custody for the past…

ArticleGST Article

DETAILED ANALYSIS ON DEMAND, RECOVERY, SCN PROCEDURES UNDER GST

byM.S.VIJAYAKUMAR22/11/202106/06/2025

By, M.S.VIJAYAKUMAR, ASSISTANT COMMISSIONER GST (RETD.) Introduction Goods and Services Tax (GST) is a system where one person determines the tax and pay the tax by self-assessment. When the tax is paid by doing self-assessment, there is likely to be a chance…

Goods and Services Tax GSTGST Article

Provisions Relating to Summons in GST Laws

byAbhishek Raja Ram19/11/202126/06/2022

By, Abhishek Raja Ram, CA in Practice, Abhishek Raja and Associates Section 70 of Central Goods and Services Act 2017 – Power to summon persons to give evidence and produce documents. (1) The proper officer under this Act shall have…

ArticleGST Article

Summons at the drop of a hat

byVijay Kumar13/11/202125/05/2025

By Mr. Vijay Kumar, Editor-in-Chief of Tax India Online (TIOL) Note : This article was first published in Tax India Online (TIOL) which is One Stop Destination for Taxmann and Taxpayer. OTU Team thanks the author and editor of TIOL to…

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