Quick Summary
1. It has been brought to the notice of the Board that in certain instances, summons under Section 70 of the Central Goods and Services Tax Act, 2017 (the CGST Act) have been issued by the field formations to the top senior officials of the companies in a routine manner to call for material evidence/ documents. Besides, summons have also been issued to call for statutory records, viz. GSTR-3B, GSTR-1, etc., which are available online in the GST portal. 2. As per Section 70(1) of the CGST Act,
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN - Rs.1999
1799
(Excl. of GST ₹323)
2 Years PLAN - Rs.3499
3149
(Excl. of GST ₹566)
BEST VALUE
3 Years PLAN - Rs.4999
4499
(Excl. of GST ₹809)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience. 07941056694
FAQ :
The guidelines aim to ensure that summons under Section 70 of the CGST Act are issued judiciously and not routinely, particularly for senior officials or for documents available online.
Summons can generally be issued by Superintendents, but higher officers may also issue them. Superintendents require prior written permission from an officer not below the rank of Deputy/Assistant Commissioner, with reasons recorded.
Senior management officials like CMD, MD, CEO, or CFO should not generally be summoned in the first instance. They should only be summoned if there are clear indications of their involvement in decision-making that led to revenue loss.
No, the issuance of summons should be avoided for statutory documents that are digitally or online available on the GST portal, such as GSTR-3B and GSTR-1.
If a person fails to appear after reasonable opportunities (generally three summons), a complaint can be filed with the jurisdictional magistrate for offences under the Indian Penal Code, provided summons were adequately served.
Yes, women who do not traditionally appear in public and privileged persons are exceptions, as per exemptions available under the Code of Civil Procedure.
CAclubindia
