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What are the precautions to be observed while issuing summons?

Question 32 - Inspection, Search, Seizure and Arrest - Goods and Services Tax - Question 32 - Q 32. Ans. The following precautions should generally be observed when summoning a person:- (i) A summon should not be issued for appearance where it is not justified. The power to summon can be exercised only when there is an inquiry being undertaken and the attendance of the person is considered necessary. (ii) Normally, summons should not be issued repeatedly. As far as practicable, the statement of .....

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