GST Investigation Wing issued Instruction No. 3/2022-23 for providing guidelines on issuance of summons under section 70 of CGST Act, 2017 CBIC has noticed a significant trend in officers that summons under section 70 of the Act are issued very casually to anybody in the organization including top officials of the organization even for asking such documents which are readily available on the common portal. In the past various such instances have surfaced. Keeping in view this scenario, the board has decided to bring uniformity in the actions of all officers across the board via issuing guidelines or instructions (both terms used in the official document) dated 17th Aug, 2022.
Source Taxguru
