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Companies getting summons in new year under GST

Supriya Life Sciences, Blue Cross Laboratories and Yasho Industries are among half a dozen companies that have received fresh summons in New Year under the GST regime.

In the last 15 days, more than 60 summons have been issued to companies across sectors including pharma, IT and chemical, multiple industry insiders said. Some of the companies have even approached courts seeking quashing of these summons. "Sending summons is part of the process," a CBIC official said. "In cases where it is felt that there is some anomaly that needs further explanation beyond what has been provided, summons are issued." "The companies have time to respond to summons," the CBIC official added.

However, some of the companies said summons have been issued to them seeking more documents. They said their top management has also been summoned even though they were willing to provide the requisite information.

The CBIC had in December asked its field formations to complete pending cases and refocus on revenue collection in the last quarter.

Blue Cross Laboratories has filed a writ petition before the Bombay High Court at Goa. The matter is due for hearing on January 18.

"The power to issue summons must be invoked only in circumstances which are essential and there has been non-cooperation," said Abhishek A Rastogi, founder of Rastogi Chambers, who is arguing against issuance of such summons to taxpayers in the high courts of Delhi, Punjab & Haryana, Mumbai and Goa.

Legally binding

"The CBIC has also issued instructions in this regard and accordingly any deviation from the guidelines issued by the government may have to cross the test of constitutionality," said Rastogi. "When summons are issued to taxpayers asking for unnecessary details and routine queries, the taxpayer can approach the court to quash such proceedings."

Summons are legally binding and any person summoned by an officer is obligated to appear before such an officer. Failure to do so can lead to prosecution under sections 172 and 174 of the Indian Penal Code. A penalty of Rs 25,000 can also be imposed on such a person under the GST law.

In August last year, the CBIC had instructed field formations not to summon the senior management of a company or PSU in the first instance. It had asked field formations to summon the senior management only when there is a clear indication of their involvement in the decision-making process.

Source -



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Jan 13, 2023


It is pertinent to note that, the meaning / ambit / scope of phrase / (s), "unnecessary details" and "routine queries" is huge and may cause hinderance to the process of revenue protection if not tread carefully.

At large, where is the scope for asking "unnecessary details" and "routine queries" during legal proceedings?
By: Vidyasagar N | Dt: Feb 3, 2023

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