Tax Management India. Com
                        Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum
What's New  Latest Cases 


Article Section
Home Articles Goods and Services Tax - GST CA Bimal Jain Experts This
← Previous Next →

DGGI officers empowered to issue summons under GST

Submit New Article

Discuss this article

DGGI officers empowered to issue summons under GST
By: CA Bimal Jain
January 14, 2022
All Articles by: CA Bimal Jain       View Profile
  • Contents


An inquiry was initiated and summons were issued against the assessee to give evidence and produce the documents in connection with the inquiry initiated for alleged incorrect IGST refunds. This petition was filed before the Hon’ble Gujarat High Court, challenging the summons on the ground that DGGI wrongly assumed jurisdiction to issue summon under Section 70 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) by virtue of Circular dated July 5, 2017 and the same was without jurisdiction.

The Hon’ble Gujarat High Court, observed that, under the CGST Act, the proper officer has the power to issue summon to any person whose attendance he considers necessary either to give evidence or to produce the documents in any inquiry in the same manner as of a Civil Court.

Held that, the Revenue Authority being the officer of the Central Tax and the Superintendent under the CGST Act is also assigned the powers of proper officer by the CBIC vide Circular dated July 5, 2017. Therefore, the proper officer in relation to the function to be performed under the CGST Act as contemplated under Section 2(91) of the CGST Act, and as such, is entitled to issue summons in connection with the inquiry initiated.

(Author can be reached at


By: CA Bimal Jain - January 14, 2022



Discuss this article

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||