Power to summon persons to give evidence and produce documents [ Section 70 ] - GST Ready Reckoner - GST

Power to summon persons to give evidence and produce documents Introduction Section 70 Read With Rule 132 deals with exercise of powers to issue summons for giving evidence and for production of documents or any other thing. The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure,1908. [ Section 70(1) ] Analysis In any inquiry which such officer is making for any of the purposes of this Act, the Proper officer shall have power to summon: any person, whose attendance is considered necessary, either to give evidence or to produce a document or any other thing. in any inquiry in the same manner As provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 Every such inquiry referred to in section 70(1) shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code. It would be helpful to read and be familiar with the exact nature of responsibility of acceptance of service of summons and of making statements in response to a summons. At the same time, Article 20(3) of our Constitution prohibits from a person being made to witness against himself. Therefore, avoidance of service of summons is unlawful but abstinence from making statements is not. Understanding the legality of these matters will assume significance in attending to such matters of inquiry before a judicial officer. All persons summoned under section 70(1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required. (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024) [ Inserted vide Finance (No.2) Act, 2024 ] Circumstance when the proper officer can issue summons Section 70 of CGST/ SGST Act gives powers to a duly authorized CGST/SGST officer to call upon a person by issuing a summon to present himself before the officer issuing the summon to either give evidence or produce a document or any other thing in any inquiry which an officer is making. A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned. Responsibilities of the person so summoned A person who is issued summon is legally bound to attend either in person or by an authorized representative and he is bound to state the truth before the officer who has issued the summon upon any subject which is the subject matter of examination and to produce such documents and other things as may be required. Consequences of non- appearance to summons 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 summons, he is liable to a penalty up to ₹ 25,000/- under section 122(3) (d) of CGST / SGST Act . Format of Summon Circular No. 128/47/2019-GST dated 23.12.2019 Guidelines on issuance of summons under section 70 of the central goods services tax act, 2017 [ Instruction No. 03/2022-23 (GST-Investigation) Dated 17.08.2022 ]