GST Summons under Section 70: Rights, Duties, Statement Recording & Legal Remedies Guide
Authoritative defense guide on receiving and complying with GST Summons under Section 70 of the CGST Act. Master judicial proceeding status under IPC/BNS, rights against self-incrimination (Article 20(3)), statement retraction protocols, presence of an advocate within visible distance, and anticipatory bail protections.

