GST summons for documents upheld where pending inquiry survived repeal and arrest apprehension was unfounded.

Summons issued in a GST inquiry for appearance and production of documents were supported by statutory power to require evidence and documents, and the repealing and saving provision preserved pending investigations despite repeal of the earlier excise and service tax regime. The later summons identified the required documents and evidence with sufficient particularity, and the scheme did not authorise arrest merely because a person was called to appear and depose. The petitioners' apprehension of arrest was therefore treated as unfounded, cooperation with the investigation was required, and the challenge to the summons failed.

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Issues: Whether the summons issued under the tax statutes for appearance and production of documents were valid and whether the petitioners could resist compliance on the ground of apprehended arrest and alleged want of particulars.

Analysis: The summons were issued in connection with a GST inquiry and were supported by the statutory powers to summon persons for evidence and documents. The repealing and saving provision preserved pending investigations and inquiries despite the repeal of the earlier excise and service tax regime. The later summons specifically identified the documents and evidence required, and the scheme of the provisions did not authorise arrest merely because a person was called to appear and depose. The Court therefore treated the petitioners' apprehension of arrest as unfounded and held that cooperation with the investigation was required.

Conclusion: The summons were upheld as valid and the challenge to them failed.

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