GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017

Summons under Section 70 should be used judiciously; avoid calling for online statutory records and senior executives unless implicated.

Guidelines require judicious issuance of summons under the CGST framework: junior officers must obtain prior written or reduced-to-writing oral permission from a higher officer and record appearances and statements; summons should identify alleged offenders unless harmful to investigation and must avoid calling for statutory returns available on the GST portal. Senior management should not be summoned initially absent clear investigative links to decision-making causing revenue loss. Communications must include the mandated Document Identification Number and prescribed format; ensure service per the Act and, after reasonable opportunity (generally three summons), criminal complaints may follow if adequate service is established.