The Central Board of Excise and Customs (CBIC) vide its instruction No. 03/2022-23          (GST-Investigation)  on 17.08.2022, issued guidelines to issue summons u/s 70 of the Central Goods & Service tax Act , 2017

In a recent development the CBIC has issued detailed instructions to issue summons u/s 70 of the CGST Act, 2017. This is a welcome step and perhaps taken to reduce the unnecessary harassment of genuine taxpayers . This is also going to save precious time and money of...