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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 hurt in any way. 

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