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Section 70 Power to summon persons to give evidence and produce documents - GST Ready Reckoner - GSTExtract ..... r 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 sub-section (1) of section 70 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 ..... x x x x x Extracts x x x x x Section 70 Power to summon persons to give evidence and produce documents - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... de but only a complaint under section 190(1)(a) of Criminal Procedure Code, the proceedings WILL NOT enjoy the benefit of section 24 to 30 of Evidence Act. Reference may be had to Illias v. Collector of Customs 1968 (10) TMI 48 - SUPREME COURT contrasted with Ramesh Chandra Mehta v. State of WB 1975 (2) TMI 115 - SUPREME COURT. After recording statement, the person making the statement cannot be implicated as it is contrary to the Constitutional guarantee in article 20(3) without the possibility being made known him. Reference may be had to applicability of Criminal Procedure Code in the absence of procedure on conducting trial in Adani Enterprises Ltd. & Ors. v. UoI & Ors. 2019-TIOL-2408-HC-MUM-CUS. Comparative review Name of Statu ..... x x x x x Extracts x x x x x Section 70 Power to summon persons to give evidence and produce documents - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... o 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. Guidelines for issue of summons The Central Board of Indirect Taxes and Customs (CBIC) in the Department of Revenue, Ministry of Finance has issued guidelines from time to time to ensure that summons provisions are not misused in the field. Some of the im ..... x x x x x Extracts x x x x x Section 70 Power to summon persons to give evidence and produce documents - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... ng a person: - A summon should not be issued for appearance where it is not justified. The power to summon can be exercised only when there is an inquiry being undertaken and the attendance of the person is considered necessary. Normally, summons should not be issued repeatedly. As far as practicable, the statement of the accused or witness should be recorded in minimum number of appearances. Respect the time of appearance given in the summons. No person should be made to wait for long hours before his statement is recorded except when it has been decided very consciously as a matter of strategy. Preferably, statements should be recorded during office hours; however, an exception could be made regarding time and place of recording statement ..... x x x x x Extracts x x x x x Section 70 Power to summon persons to give evidence and produce documents - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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