Statutory Analysis & Procedural Guide: GST Summons under Section 70: Rights of Assessees and Safeguards Against Harassment
Attendance in person, right to counsel within visible distance, non-coercive interrogation during business hours. An in-depth analysis of Section 70, Central Goods and Services Tax Act 2017 considering D.K. Basu v. State of West Bengal (1997) 1 SCC 416. Formulated by Supreme Court & High Court advocates for legal practitioners and corporate counsels.