Director General Of GST Intelligence Officer Can Issue Summons Under CGST Act, 2017

Last updated: 24 August 2021
Quick Summary
The Gujarat High Court has confirmed that Director General of GST Intelligence (DGGI) officers are authorised to issue summons under Section 70 of the CGST Act, 2017. The court ruled that these officers, when assigned specific functions by the Commissioner, qualify as 'proper officers' with the power to summon individuals for evidence or document production during inquiries. This decision clarifies the authority of DGGI officers in tax investigations.

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court, Ahmedabad Bench in Civil Appeal No. 7388/2021 dated 24/06/2021 in case of Yasho Industries Ltd. v. UOI has upheld the validity of summons issued by Director General of Goods and Services Tax Intelligence Officer (DGGI Officer) under the Central Goods and Services Tax Act, 2017 (CGST Act).

Citation :
Civil Appeal No. 7388/2021 dated 24/06/2021

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