Home Case Index All Cases GST GST + HC GST - 2022 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 84 - RAJASTHAN HIGH COURTJurisdiction - power of State authority to issue summons - violation of principle of separation of powers - constitutionality of Section 70 of the CGST Act - HELD THAT:- As is well known, merging several taxing statutes the Central as well as State legislatures have framed GST laws. Like other taxing statues these Acts also have charging provisions, the machinery provisions as well as provisions for tax collection and provisions for arresting tax evasions. Chapter XIV contained in the RGST Act pertains to inspection, search, seizure and arrest. Section 67 contained in the said chapter gives power of inspection and search and seizure to the proper officer not below the rank of joint Commissioner who under certain circumstances can exercise such powers. The provision of section 70, thus while empowering the proper officer to summon a person to give evidence or to produce documents, controls such exercise of powers by providing that the summons may be issued where a proper officer considers it necessary that such person is required to give evidence or to produce certain documents. These powers are not thus unguided or uncanalised. Further, such powers are to be exercised in the same manner as would be exercisable by a civil court under the Code of Civil Procedure. Order 5 of Code of Civil Procedure pertains to issue and service of summons under the C.P.C. - powers under sub-Section (1) of Section 70 thus would be exercisable in the manner provided therein. In order to ensure that the information that a person so summoned provides, carries a certain sanctity, Sub-section (2) of Section 70 provides that every such enquiry under sub-Section (1) would be deemed to be judicial proceeding within the meaning of Section 193 and 228 of IPC. It is not found that such powers are in any manner beyond the competence of legislature or opposed to any of the fundamental rights or other provisions of the Constitution of India. It is also recalled that Section 14C of the Central Excise Act and Section 108 of the Customs Act contain similar provisions authorizing the appropriate officer with the power to summon attendance of a witness for recording statement or for production of documents. The vires of the said section must be upheld. Petition dismissed.
|