{"id":324635,"date":"2024-06-18T16:00:32","date_gmt":"2024-06-18T10:30:32","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=324635"},"modified":"2024-06-20T13:13:58","modified_gmt":"2024-06-20T07:43:58","slug":"jharkhand-hc-gst-officers-shall-not-force-summoned-person-to-give-statement-after-office-hours","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/18\/jharkhand-hc-gst-officers-shall-not-force-summoned-person-to-give-statement-after-office-hours\/","title":{"rendered":"GST officers shall not force a person to give statement after office hours; Must follow instructions of GST-Investigation and CBIC while summoning: Jharkhand HC"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Jharkhand High Court:<\/span> In a case wherein the petitioner was interrogated till past mid-night and was permitted to go home only after his statement was recorded to the satisfaction of the GST Officer, the Division Bench of <span style=\"font-weight: bold;\">Shree Chandrashekhar, ACJ<\/span> and <span style=\"font-weight: bold;\">Navneet Kumar, J.<\/span>, opined that the proper officer under the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">Central Goods and Services Tax Act, 2017<\/a> (&#8216;CGST Act&#8217;) should not be requiring\/forcing\/coercing a person so summoned to give statement after the office hours. The Court also directed that the GST officers should follow the guidelines and instructions issued by the Commissioner (GST-Investigation) and the Central Board of Indirect Taxes and Customs (&#8216;CBIC&#8217;) while summoning a person by exercising the powers under section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534815\" target=\"_blank\" rel=\"noopener\">70<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act<\/a>.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court stated that the Constitution recognized basic human rights of every individual. In <span style=\"font-style: italic;\">Kharak Singh<\/span> v. <span style=\"font-style: italic;\">State of U.P.<\/span>, <a href=\"https:\/\/www.scconline.com\/Members\/NoteView.aspx?enc=QUlSIDE5NjMgU0MgMTI5NSYmJiYmNDAmJiYmJlNlYXJjaFBhZ2U=\" target=\"_blank\" rel=\"noopener\">1962 SCC OnLine SC 10<\/a> it was held that periodic night visits by the police at the home of the accused should be an invasion to his right to privacy under Article <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001574949\" target=\"_blank\" rel=\"noopener\">21<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\" target=\"_blank\" rel=\"noopener\">Constitution<\/a>. Further, in <span style=\"font-style: italic;\">K.S. Puttaswamy (Privacy-9J.)<\/span> v. <span style=\"font-style: italic;\">Union of India<\/span>, <a href=\"https:\/\/www.scconline.com\/Members\/NoteView.aspx?enc=KDIwMTcpIDEwIFNDQyAxJiYmJiY0MCYmJiYmU2VhcmNoUGFnZQ==\" target=\"_blank\" rel=\"noopener\">(2017) 10 SCC 1<\/a>, it was held that the right to privacy was implicit in the guarantee under Article <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001574949\" target=\"_blank\" rel=\"noopener\">21<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\" target=\"_blank\" rel=\"noopener\">Constitution<\/a>. The Court stated that to speak or not to speak had always been a dilemma for a person called for giving his statement before the Customs Officer, Central Sales Tax Officer, Police Officer etc, as the implications were serious. Further, Article <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001574938\" target=\"_blank\" rel=\"noopener\">20(3)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\" target=\"_blank\" rel=\"noopener\">Constitution<\/a> provided that no person accused of any offence should be compelled to be a witness against himself.<\/p>\n<p style=\"margin-bottom: 3%;\">Under the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act<\/a>, a person called for giving evidence or to produce a document or any other thing in any inquiry was under a duty to speak truth. Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534815\" target=\"_blank\" rel=\"noopener\">70(2)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act<\/a> provided that every inquiry referred to in sub-section (1) should be deemed to be a judicial proceeding within the meaning of Sections <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561474\" target=\"_blank\" rel=\"noopener\">193<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561518\" target=\"_blank\" rel=\"noopener\">228<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726960\" target=\"_blank\" rel=\"noopener\">Penal Code, 1860<\/a>. Therefore, the consequence was that any person whose attendance was considered necessary by the proper officer, if makes any untrue statements, to give evidence or to produce a document or any other thing in any inquiry under the CGST Act, should be liable to be prosecuted as indicated under sub-section (2).<\/p>\n<p style=\"margin-bottom: 3%;\">The Court opined that the proper officer under the CGST Act should not be requiring\/forcing\/coercing a person so summoned to give statement after the office hours. Further, the Court noted the petitioner&#8217;s contention that in the GST Intelligence and Investigation Manual, 2023 (&#8216;the Manual&#8217;), it was specifically provided that the statements should be recorded during office hours, but taking a clue from the expression &#8220;exception&#8221; in clause (iv) of the Manual, the Commissioner (GST-Investigation) had taken a stand that in cases where the persons might be arrested, there were chances of absconding during inquiry, therefore such cases might also be treated as exceptional cases.<\/p>\n<p style=\"margin-bottom: 3%;\">Thus, the Court referred to the guidelines and instructions issued by the GST-Investigation and directed that the GST officers should follow the guidelines and instructions issued by the Commissioner (GST-Investigation) and the CBIC while summoning a person by exercising the powers under section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002534815\" target=\"_blank\" rel=\"noopener\">70<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002896482\" target=\"_blank\" rel=\"noopener\">CGST Act<\/a>.<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Shiv Kumar Deora v. Union of India, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/rH8U3gk4\" target=\"_blank\" rel=\"noopener\">2024 SCC OnLine Jhar 1956<\/a>, Order dated 13-05-2024<\/span>]<\/p>\n<hr\/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For the Petitioner:<\/span> Salona Mittal, Advocate;<\/p>\n<p style=\"margin-left: 18pt;\"><span style=\"font-weight: bold;\">For the Respondents:<\/span> P.A.S. Pati, Sr. SC (DGGI).<\/p>\n<h3 style=\"color: #000080;\">Buy Constitution of India &nbsp;<a href=\"https:\/\/www.ebcwebstore.com\/product\/the-constitution-of-india-coat-pocket-edition?products_id=100647\" target=\"_blank\" rel=\"noopener\">HERE<\/a><\/h3>\n<p style=\"margin-bottom: 3%;\"><a href=\"https:\/\/www.ebcwebstore.com\/product\/the-constitution-of-india-coat-pocket-edition?products_id=100647\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/s3.amazonaws.com\/ebcwebstore\/images\/the-constitution-of-india-coat-pocket-edition-Gopal-Sankaranarayanan-ebc-front-cover.JPG\" alt=\"Constitution of India\" width=\"300\" height=\"200\" class=\"aligncenter size-large wp-image-294438\" \/><\/a><\/p>\n<h3 style=\"color: #000080;\">Buy Penal Code, 1860 &nbsp; <a href=\"https:\/\/www.ebcwebstore.com\/product_info.php?products_id=1158\" target=\"_blank\" rel=\"noopener\">HERE<\/a><\/h3>\n<p style=\"margin-bottom: 3%;\"><a href=\"https:\/\/www.ebcwebstore.com\/product_info.php?products_id=1158\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-300x200.jpg\" alt=\"penal code, 1860\" width=\"300\" height=\"200\" class=\"aligncenter size-large wp-image-294601\" srcset=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-300x200.jpg 300w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-768x511.jpg 768w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-440x293.jpg 440w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-650x433.jpg 650w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860.jpg 886w, https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/penal-code-1860-60x40.jpg 60w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">The Court stated that to speak or not to speak has always been a dilemma for a person called for giving his statement before the Customs Officer, Central Sales Tax Officer, Police Officer etc, as the implications are serious.<\/p>\n","protected":false},"author":67520,"featured_media":317614,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[13681,30102,19471,69980,2926,69982,5791,69981,14261,9871,45220,69979],"class_list":["post-324635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-article-21","tag-cgst-act","tag-constitution","tag-gst-officers","tag-guidelines","tag-instructions","tag-jharkhand-high-court","tag-office-hours","tag-penal-code","tag-right-to-privacy","tag-right-to-silence","tag-summoned-person"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>GST officers shall not force a summoned person to give statement after office hours: Jharkhand HC | SCC Times<\/title>\n<meta name=\"description\" content=\"Jharkhand High Court directed that the GST officers should follow the guidelines issued by the Commissioner (GST-Investigation) and the CBIC while summoning a person.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/18\/jharkhand-hc-gst-officers-shall-not-force-summoned-person-to-give-statement-after-office-hours\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST officers shall not force a person to give statement after office hours; 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