GST Officers Should Not Coerce Individuals Summoned To Give Statements After Office Hours: Jharkhand High Court

The Jharkhand High Court ruled that GST officers must not compel individuals summoned under GST to provide statements after office hours. The bench highlighted that statements should only be obtained during office hours, as stipulated by the GST Intelligence and Investigation Manual, 2023. Counsel Salona Mittal referenced Section 50 of the Prevention of Money-Laundering Act and Supreme Court precedents to support this stance. The Court acknowledged an exception for after-hours statements only in cases involving risks of absconding or arrests, as interpreted by the Commissioner (GST-Investigation). It directed GST officers to strictly adhere to CBIC guidelines and the Commissioner's instructions when conducting summons under Section 70 of the GST Act.