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What are the precautions to be observed while issuing summons?

Question 32 - Draft-Bills-Reports - Inspection, Search, Seizure and Arrest - FAQ on GST dated 21.9.2016 based on Draft Model GST - Question 32 - Q 32. Ans. The following precautions should generally be observed when summoning a person:- (i) A summon .....

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epeatedly. As far as practicable, the statement of the accused or witness should be recorded in minimum number of appearances. (iii) Respect the time of appearance given in the summons. No person should be made to wait for long hours before his state .....

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