Question 28 - When can the proper officer issue summons under MGL? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 28. When can the proper officer issue summons under MGL? Ans. Section 63 of MGL gives powers to a duly authorized CGST/SGST officer to call upon a person by issuing a summon to present himself before the officer issuing the summon to either give evidence or produce a document or any other thing in any inquiry which an officer is making. A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned.