Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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No Compulsion shall be put on Individuals to give evidence after Office Hours in GST Cases: Jharkhand HC
GST
The Jharkhand High Court has ruled against compelling individuals summoned under the GST Act to give statements after office hours. Citing similarities with provisions in the Prevention of Money-Laundering Act, the court emphasized that GST officers must adhere to guidelines for issuing summons during office hours. \r
It referenced the Goods and Services Tax Intelligence and Investigation Manual, 2023, which outlines procedural norms. The court underscored that exceptions allowing after-hours statements should only apply in specific cases such as risk of absconding or imminent arrests. \r
The division bench directed GST officers to strictly follow instructions from the Commissioner (GST-Investigation) and CBIC while summoning individuals under Section 70 of the GST Act.
