Guidelines for the issuance of summons under Section 70 | Instruction No.03/2022-23

 

The GST Investigation Wing of CBIC has released Guidelines for the issuance of summons under Section 70 of the CGST Act, 2017 on 17 August 2022 vide Instruction No.03/2022-23(GST Investigation). The instruction is aimed to ensure diligent use of power by the officers while issuing of summons to the tax payers during routine requisition of information and documents.

The summarised  instructions as under:

 

·                Superintendents to obtain prior written permission from Deputy/Assistant Commissioner along with reasons to issue summons to be recorded in writing.

·                Where prior permission is not possible, oral/telephonic permission to be obtained and recorded in writing and intimated to the officer.

·                The name of the offender against whom the case is investigated should be indicated in the summons to enable the recipient to understand whether their appearance is in the capacity of accused, co-accused or witness.

·                Summons not to be issued where the statutory documents are readily available in the GST Portal.

·                Summons shall not generally be issued to senior management officials such as CMD/MD/CEO/CFO or similar officers of any Company or PSU in the first instance. They should be summoned only  where their involvement in the decision process making has led to loss of revenue.

·                Summons to be issued in the prescribed format and to bear Document Identification Number (DIN) as mandated by the circular issued by CBIC.

·                In case of absence of the summoning officer at the time of date for which the summons is issued, the summoned person to be intimated in advance in writing or orally.

·                Exemption to appear the summons provided to women who do not appear by tradition in public or privileged persons specified under Section 132 and 133 of CPC to be considered during investigation.

·                Where the summoned person fails to join the investigation on issuance of three summons at reasonable intervals, inquiry under Section 70 of the CGST Act, 2017 would be deemed to be judicial proceedings. Subsequently, a complaint alleging commitment of offence under Section 172 and/or 174 of the IPC should be filed with the jurisdictional magistrate.

·                Summons to be adequately served upon the intended person in accordance with Section 169 of the CGST Act, 2017 before filing the above complaint.

·                Record of appearance/non-appearance of the summoned person to be maintained.