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Showing posts from October, 2020

Guidelines regarding issuance of summons and searches by DGGI

Directorate General of GST Intelligence issued a letter dated August 14, 2020, regarding issuance of summons and searches.DGGI officers should observe the following guidelines:A summon, for personal appearance, should be issued, only when specifically required.Summons should not be issued repeatedly. As far as practicable a comprehensive statement should be recorded in the first instance itself.Summons for calling for information should also not be issued in a piecemeal manner. As far as possible all relevant information should be called in one go.Senior management officials such as CEO, CFO, General Managers of a large company, or a PSU should not generally be issued summons in the first instance unless the evidence suggests otherwise.Special care/ attention should be given to the elderly, women, and children present in the premises under search. Children should be allowed to go to school, after examining their bags.Religious sentiments of the person (s) under search should not be hu…