The GST Summons: A relative can appear!
By TIOL News Service
NEW DELHI, JULY 23, 2024: LET us take a look at the extracts from -
++ The Finance (No.2) Bill, 2024 -
Amendment of section 70
131. In section 70 of the Central Goods and Services Tax Act, after sub-section (1), the following sub-section shall be inserted, namely: --
"(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.".
++ The Notes on Clauses -
Clause 131 of the Bill seeks to insert a new sub-section (1A) in section 70 of the Central Goods and Services Tax Act, so as to enable an authorised representative to appear on behalf of the summoned person before the proper officer in compliance of summons issued by the said officer.
++ The JS TRU-I letter D.O. F. No. 334/04/2024-TRU dated 23 July 2024 communicates this -
Sub-section 1A is being inserted in section 70 of the CGST Act to provide for appearance by an authorized representative on behalf of a summoned person.
++ Section 2(15) of the Act, 2017 defines 'authorised representative' as -
"authorised representative" means the representative as referred to in section 116;
++ Customs Act, 1962
SECTION 108. Power to summon persons to give evidence and produce documents. -
(3) All persons so summoned shall be bound to attend either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and produce such documents and other things as may be required :
Provided that the exemption under section 132 of the Code of Civil Procedure, 1908 (5 of 1908), shall be applicable to any requisition for attendance under this section.
++ Central Excise Act, 1944
Section 14. Power to summon persons to give evidence and produce documents in inquiries under this Act.-
(2) All persons so summoned shall be bound to attend, either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and to produce such documents and other things as may be required:
Provided that the exemptions under sections 132 and 133 of the Code of Civil Procedure,1908 (5 of 1908) shall be applicable to requisitions for attendance under this section.
It is our virtue to be infinitely varied. The worst tyranny is uniformity - George William Russell