Summon can be issued by GST Authorities to give evidence & produce documents

Jsk Marketing Limited & Anr Vs Union of India & Ors. (Bombay High Court)

A conjoint reading of Section 14 of the Central Excise Act, 1944, Section 83 of the Finance Act, 1994 and  Section 70 & 174 of the CGST Act show that though the Central Excise Act and the Finance Act, 1994 to the extent of Chapter V of the said Act have been repealed, sub-section (2) of section 174 states that the aforesaid action shall not affect any investigation, inquiry, verification (including scrutiny and audit) asses

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