9911796707
TMI BlogPOWER TO SUMMON.X X X X Extracts X X X X X X X X Extracts X X X X ..... POWER TO SUMMON. X X X X Extracts X X X X X X X X Extracts X X X X ..... e considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure,1908 (5 of 1908). (2) Every such inquiry referred to in sub-section (1) shall be deemed to be a "judicial proceedings" within the meaning of section 193 and section 228 of the India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Penal Code (45 of 1860). Following is the query. Can a Proper Officer of one State issue summons under Section 70 in furtherance of the proceedings under Section 129 of the Act to any person/s of other State/s to give evidence/statement to establish the credibility of the particulars furnished in the Tax Invoice/E-Way Bill accompanying the goods in the conveyance detained under strong suspicio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us circumstances? Clarification is solicited. Reply By KASTURI SETHI: The Reply: Answer to your query is YES. Proper officer has vast powers to iron out evasion of tax. In brief, the proper officer can summon ANY person going in the street whom he believes that he/she has information (to give evidence and produce evidence) which may help him in investigation. The proceedings before the proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer who has issued summons are deemed to be a judicial proceedings. If a person does not appear on the date when summoned without any reasonable justification and does not comply with instructions/directions, he can be prosecuted under Sections 172,174,175 and 193 of the Indian Penal Code depending upon the nature of offence. Reply By SHARAD ANADA: The Reply: Can summon be issued in the nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of firm/ company or it should be issued in the name of individual? Reply By Sadanand Bulbule: The Reply: Thank you so much Sethi Sir. Profound regards. Reply By KASTURI SETHI: The Reply: Summons can be issued in the name of the firm. It is the duty of the head of the firm to depute the concerned person to appear before the Proper Officer. Normally summons are issued in the name of the indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidual from whom relevant information is to be extracted i.e. Production Manager, employee of the company dealing with GST, Finance Manager etc. All these represent the Company. X X X X Extracts X X X X X X X X Extracts X X X X
|
