What can be the consequences of non- appearance to summons?

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..... nsequences of non- appearance to summons? Ans. The proceeding before the official who has issued summons is deemed to be a judicial proceeding. If a person does not appear on the date when summoned .....

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..... under section 193 of the IPC. In addition, if a person does not appear before a CGST/ SGST officer who has issued the summon, he is liable to a penalty up to ₹ 25,000/- under section 122(3)(d) .....

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