Interplay of Individual Rights and Summoning powers under GST

Hon’ble Jharkhand HC recently addressed the following issues:

• The potential violation of the petitioner’s right to privacy and human rights by GST officers, who summoned and interrogated him beyond midnight under Section 70 of the GST Act.
• The relevance of constitutional protection against self-incrimination.

As per my understanding, below points emerged from the ruling:

• The right to privacy is inherent in Article 21 of the Constitution. GST officers must avoid harassment during summoning and adhere to CBIC guidelines.
• The protection against self-incrimination does not prevent prosecution if one chooses to remain silent.
• Individuals summoned for evidence or document production in GST inquiries must truthfully comply.
• GST officers are distinct from police officers and do not operate under the Criminal Procedure Code.
• At the summoning stage (Section 70), an individual is not an accused, thus their statement is not constitutionally protected under Article 20(3).
• Statements made during summoning are not confessions and cannot be used as evidence in court unless the individual is arrested and prosecuted under the GST Act or other laws.
• GST officers should not compel individuals to provide statements after office hours.

Reference:

JHARKHAND HIGH COURT
SHIVA KUMAR DEORA VERSUS UNION OF INDIA, SENIOR INTELLIGENCE OFFICER, DIRECTOR GENERAL OF GST INTELLIGENCE, REGIONAL UNIT, JAMSHEDPUR, JOINT DIRECTOR, DIRECTOR GENERAL OF GST INTELLIGENCE, JAMSHEDPUR.
W. P. (T) No. 354 of 2024