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
Latest Posts in "India"
- Supreme Court to Decide if Industrial Felt is ‘Fabric’ or ‘Machinery Part’ for VAT Purposes
- Supreme Court Rules: “Parts” Must Functionally Integrate into Machinery, Rejecting End-Use Claims
- Centre to Consider Panel’s GST Recommendations on Air Purifiers, Tells Delhi High Court
- Sunglasses Not Classified as Spectacles, Taxable at Higher 12.5% VAT: Punjab & Haryana HC
- BMW Urges No GST Hike on EVs as Electric Car Sales Surge Over 200% in 2025
