Issuance Of Repeated Summons Without Ensuring Service Of The Summons Must Be Avoided: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines on the issuance of summons under section 70 of the Central Goods and Services Tax Act, 2017. It has been brought to the Board's attention that summons under Section 70 of the CGST Act have been routinely issued by field formations to top senior officials of companies to request material evidence or...