GST UPDATE

Desk of CA. Praveen Sharma Series- 496

Handling a summon under the Goods and Services Tax (GST) law in India is a critical matter that requires careful attention. A summon under GST is issued under Section 70 of the Central Goods and Services Tax (CGST) Act, 2017. This section empowers the proper officer 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.

Here's a detailed explanation on how to handle a summon under GST:

### 1. Understanding the Summon

- Section Involved: Primarily, Section 70 of the CGST Act, 2017, is relevant when dealing with summons under GST. Additionally, Section 171 of the CGST Act, 2017, might also come into play if the summon is related to anti-profiteering measures.

### 2. Steps to Handle a Summon

1. Read the Summon Carefully: The first step is to carefully read the summon to understand the purpose, the details of the inquiry, and the documents or evidence required.

2. Prepare the Documents: Gather all the documents requested in the summon. It's important to ensure that the documents are complete, accurate, and organized.

3. Seek Legal Advice: It's advisable to consult with a GST expert or a legal advisor who can provide guidance on the matter. They can help in understanding the implications of the documents and evidence being submitted.

4. Compliance with the Summon: Ensure timely compliance with the summon. If you are required to appear personally, make sure to be present at the specified time and place. If the summon is for producing documents, ensure that they are submitted within the given timeframe.

5. Record of Proceedings: Keep a record of all communications and submissions made in response to the summon. If you appear in person, it's advisable to take notes of the proceedings.

6. Request for Adjournment: If you are unable to comply with the summon by the specified date, you may request an adjournment. However, this should be done well in advance of the date, and the request should be reasonable and well-justified.

### 3. Legal Rights and Considerations

- Right to Representation: You have the right to be represented by an authorized representative, such as a lawyer or a chartered accountant, during the proceedings.

- Confidentiality: Any information provided during the course of the proceedings is confidential and is to be used only for the purposes of the GST law.

- Penalties for Non-Compliance: Non-compliance with a summon can lead to penalties under Section 122 and other applicable sections of the CGST Act, 2017. It's crucial to comply with the summon to avoid any legal consequences

Handling a summon under GST requires a careful and informed approach. Compliance with the law, timely response, and seeking appropriate legal advice are key to effectively managing the situation.