The section 70 of the CGST Act,2017 unambiguously stipulates that summons to be issued as provided under Civil Procedure Code, 1908.
The Order V CPC deals with the issue of summons whereas under rule 3 of the order V statement can be filed within 30 days from the date of summons and this date can be extended up to 90 days.
O V R.2 lays that a person may appear
a. in person, or
b. by a pleader duly instructed and able to answer all such questions or
c. by a pleader accompanied by some personable to answer all such questions.
Further R. 4 lays that no party to be ordered to appear unless he resides with in the local limits of courts ordinary jurisdiction.
The director General of GST intelligence has separately issued guidelines that in order to ensure no excesses are committed and the taxable persons sensibility are respected ad directed that minimal personal summons should be issued that is only when specifically required. Only a simple letter is enough softly worded. Summons only as a last resort when it is absolutely required. The reasons should be recorded and it should be issued with the prior approval of Deputy Commissioner GST.
It has been held by the Telangana High Court in the case of Agarwal Foundries Private Limited Rama Towers Vs Union of India that no physical violence, torture, harassment, use of filthy language o manhandling should not be resorted to during investigation and search operations.
The GST Authorities are not police officials, they cannot claim immunity if they indulge in physical violence against persons suspected of tax evasion.
The article 21 of Indian Constitution grants right to individual protection against torture by state actors. Abusing and using filthy language for not giving satisfactory answers to their questions and statement should be recorded between 10:30 AM to 5 PM on weekdays only on the visible range by advocate who shall not be in hearing range which is the contravention of R. 2 O.5 of CPC 1908 as rule 2 order 5 of CPC, 1908 clearly provides that the pleader can appear in pursuance of a summon as mentioned above.
Further prolonged interrogation by an investigation agency may take the colour of deprivation of personal liberty.
The article 5 of the Universal declaration of Human rights in 1948 states that no one should be subjected to torture or to cruel; inhuman or degrading treatment or punishment.
It is apparent from the guidelines of the DGGI GST and judgments of various high courts go to prove beyond doubt that the officials of DGGI behave like police officials and torture (which is the wound in the soul so painful that you cannot touch)a person during investigation. Even causing physical violence and coerce to pay the tax during search which is against the directions of the DGGI GST. The statement recorded in fact is not the statement of the person but of the officials of the department.
Thus it is concluded that the officials of the DGGI should not use physical violence, torture, prolonged investigation, abusing and using filthy language and such conduct should be averted and avoided. The highhandedness and unlawful methods should not be resorted to during investigation and search.
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