Summons under Section 70 and the Recording of Statements
4 ready-to-use formats: Reply to a summons seeking adjournment, with reasons; Authorisation in favour of a representative to appear and be present; Covering letter for documents produced in response to a summons; Aide-memoire for the client attending to give a statement.
- 8 pages
- 99
- Word and PDF
- 13 September 2026
The 4 formats inside
- 1Reply to a summons seeking adjournment, with reasonss.70(1) · Instruction No. 03/2022-23 [GST-Investigation]On its own₹149
- 2Authorisation in favour of a representative to appear and be presents.116(2)(b) · s.116(2)(c) · Rule 116On its own₹149
- 3Covering letter for documents produced in response to a summonss.70(1) · s.67(11)On its own₹149
- 4Aide-memoire for the client attending to give a statements.70 · s.136 · s.193 IPCOn its own₹149
Read the opening
The first part of “Reply to a summons seeking adjournment, with reasons”, as it downloads. Blanks are highlighted.
On the letterhead of the person summoned — to be delivered before the date fixed, against acknowledgement
To
The [Superintendent / Assistant Commissioner / Senior Intelligence Officer]
[Anti-Evasion / Preventive / DGGI ____ Zonal Unit], [Commissionerate]
Sub: Summons bearing Reference No. [Reference number of the summons] dated [Date of the summons] issued under section 70 of the CGST Act 2017 requiring attendance on [Date fixed for attendance] at [Time fixed for attendance] hours — request for adjournment — [Name of the person summoned], [Designation], [Name of the taxpayer], GSTIN [Taxpayer's GSTIN]