GST summons power must be exercised with restraint, with statements ordinarily recorded during office hours and guidelines followed.

The power to summon under section 70 of the CGST Act is not unfettered and must be exercised with fairness, restraint, and compliance with applicable departmental guidelines. Statements should ordinarily be recorded during office hours, repeated summons should be avoided, and senior management should not be called at the first instance unless the facts justify it. Any departure from office-hour recording must be exceptional and supported by the circumstances. The GST Investigation Manual and CBIC instructions were treated as relevant constraints on the exercise of summons power, reflecting the constitutional concerns of privacy and protection against compelled self-incrimination.

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Issues: Whether a person summoned for statement under section 70 of the Central Goods and Services Tax Act, 2017 can be required to continue interrogation after office hours, and whether the investigating officers are bound to follow the issued departmental guidelines while exercising the summons power.

Analysis: Article 21 of the Constitution of India protects privacy, and Article 20(3) of the Constitution of India safeguards against compelled self-incrimination. While section 70 of the Central Goods and Services Tax Act, 2017 enables the proper officer to summon a person for evidence or documents and deems such inquiry to be a judicial proceeding for specified penal consequences, the power must be exercised with restraint and due regard to fairness. The Court referred to the GST Investigation Manual and CBIC instructions, which state that statements should ordinarily be recorded during office hours, repeated summons should be avoided, and the presence of senior management should not be sought at the first instance unless the facts justify it. The Court further indicated that any departure from office-hour recording must be supported by the facts of the case and remain exceptional.

Conclusion: The summons power under section 70 must be exercised judiciously, statements should normally be recorded during office hours, and the GST officers must follow the applicable investigation manual and Board instructions while summoning persons.

Final Conclusion: The proceeding was closed with a direction that investigative summons under the GST law be issued and conducted in accordance with the applicable departmental guidelines and instructions.

Ratio Decidendi: The power to summon under the GST law is not unfettered and must be exercised in a fair, restrained, and guideline-compliant manner, with recording of statements ordinarily confined to office hours unless the facts justify an exception.

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