GST Officer Cannot force a person to give Statements After office Hours: Jharkhand HC

The recent judgment by the Jharkhand High Court in Shiva Kumar Deora vs. Union of India addresses crucial issues surrounding individual rights in the context of GST investigations. Specifically, the court examined whether individuals can be compelled to give evidence after office hours, invoking constitutional protections and legal precedents.

The petitioner, Shiva Kumar Deora, was subjected to interrogation past midnight during a GST investigation. The case raised fundamental questions about the limits of state authority under Article 20 of the Constitution, which protects individuals from self-incrimination. The court referenced landmark judgments such as “Kharak Singh v. State of U.P.” and “K.S. Puttaswamy (Privacy-9J.) v. Union of India,” emphasizing the right to privacy and protection against self-incrimination. Under the GST Act, individuals summoned for inquiry are obligated to speak truthfully under penalty of prosecution for providing false statements. This obligation parallels provisions in the Prevention of Money-Laundering Act, as highlighted in “Vijay Madanlal Choudhary v. Union of India.” The court differentiated the roles of investigative officers from that of police officers, reinforcing that summons under GST do not equate to being accused under criminal law. The judgment delved into procedural guidelines outlined in the GST Intelligence and Investigation Manual and other directives, emphasizing the need for judicious exercise of summons powers. It discussed the circumstances under which statements can be recorded outside office hours, citing exceptions and the duty to respect the time and rights of individuals summoned.