What can be the consequences of nonappearance to summons?

A. The proceeding before the official who has issued
summons is deemed to be a judicial proceeding. If a
person does not appear on the date when summoned
without any reasonable justification, he can be
prosecuted under section 174 of the Indian Penal Code
(IPC). If he absconds to avoid service of summons, he can
be prosecuted under section 172 of the IPC and in case
he does not produce the documents or electronic records
required to be produced, he can be prosecuted under
section 175 of the IPC. In case he gives false evidence,
he can be prosecuted under section 193 of the IPC. In
addition, if a person does not appear before a CGST/
SGST officer who has issued the summon, he is liable to a
penalty upto twenty five thousand rupees under section
66(3)(d) of MGL.