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How to Respond to a GST Summon ?

How to handle GST summon
How to Respond to a GST Summon? 

What is a summon?

A summons is a formal legal order requiring an individual to appear before a judge, magistrate, or authority for the purpose of giving evidence or responding to an inquiry. In simple terms, it’s a directive to mark one’s presence in connection with an investigation or case—civil, criminal, or both. In some countries, a summons is also referred to as a court attendance notice or a citation.

A summons is a notice that compels the person named in it to appear at a specific place, on a specific date and time, for a designated legal purpose—whether to produce documents, testify, or provide clarification during proceedings.

Types of Summons:

  1. Judicial Summon – Issued by a court directing someone to appear before it.
  2. Citation – A legal notice generally used in appellate proceedings.
  3. Administrative Summon – Issued by authorities (like tax departments) for inquiry or compliance.
  4. Civil Summon – Typically issued in civil disputes to notify parties of a legal action.

Summons Under the GST Act : The summon under the GST law is a type of Administrative Summon governed by Section 70 of the CGST Act, 2017. Objective of summons is to Investigating mismatches, fake invoicing, tax evasion, or other compliance issues. Key Points:

  • A proper officer (e.g., GST Superintendent or Assistant Commissioner) is empowered to summon:
    • Any registered person or unregistered person,
    • To give evidence or
    • To produce books of accounts, invoices, or other documents.
  • Such inquiries are considered judicial proceedings under:
    • Section 193 IPC – False evidence,
    • Section 228 IPC – Insult or interruption of a public servant during judicial proceedings.

When Can I Expect a Summon Under GST?

U/s 70 of the CGST Act, 2017, a summons can be issued when a taxpayer is subject to an inquiry related to non-compliance with GST provisions. Summons may be triggered by nonsatisfactory responses to notices, discrepancies in returns, or suspicion of evasion or fraud.

G.K. Trading Company vs. Union of India & Ors. (Allahabad High Court) The court held that GST officers can initiate inquiry proceedings u/s 70 even when proceedings u/s 6(2)(b) of CGST/SGST Acts are ongoing. The prohibition under section 6(2)(b) applies only if proceedings on the same subject-matter are already underway by a proper officer under the respective SGST Act. Thus, summons can be issued concurrently with other proceedings like investigation, search, or seizure.

Matters That May Trigger a GST Summon:

  1. Wrongful availment/utilization of Input Tax Credit (ITC)
  2. Incorrect GST refunds, with or without intent to defraud
  3. Non-payment or short payment of GST
  4. Mismatch in GSTR-3B vs GSTR-2A/2B
  5. Delayed filing of GSTR-1 and GSTR-3B (for over 6 months)
  6. Inconsistent data between GSTR-1 and e-way bill portal
  7. Other suspicious activities related to compliance or evasion

Key Features of a GST Summon You Should Know:

  • As Per CBIC circular, Summons are to be used as a last resort.
  • Must be complied with in person or via an authorized agent (for non-natural persons).
  • Only officers of Superintendent rank or higher may issue a summon.
  • Local language statements are permitted if the taxpayer is not comfortable in English.
  • Appearance is mandatory, even if all requested documents are already submitted.
  • Summons may be issued even in cases concerning third parties.
  • The person summoned is obligated to provide all relevant documents, or request reasonable time if unavailable.
  • Statements recorded during summons are legally admissible and can be used as evidence.
  • Statements must be voluntary, not under threat or coercion.
  • Summons and statement recording must be conducted during working hours.

Who Can Be a GST Summon Consultant?

  • A Practicing Chartered Accountant
  • An Advocate
  • A Cost and Management Accountant
  • Any other professional with suitable expertise in GST law and litigation

How to Respond to a GST Summons

In case a GST taxpayer receiving a summons under GST can be intimidating, but knowing the right steps can help you navigate the process smoothly and lawfully. Here’s a step-by-step guide How to Respond to a GST Summons:

Verify Authenticity : Check the Document Identification Number (DIN) on the CBIC portal to ensure the summons is officially issued. Look for department stamps, officer signatures, and letterhead.

Understand the Notice: Read the summons carefully. Note the date, time, place of appearance, and purpose of the summons—whether for providing documents or personal attendance.

Prepare Documents : Gather all relevant records, such as:

  • GST returns (GSTR-1, GSTR-3B, etc.)
  • Invoices and purchase records
  • E-way bills
  • Bank statements
  • Agreements or contracts

Consult a Professional: Engage a CA or GST consultant to guide you on legal rights, documentation, and responses. Representation by a professional is permitted.

Comply with Procedure: Collect GST returns, invoices, bank statements, etc. Attend the proceedings on time. Answer queries truthfully and cooperatively. Always retain copies of all documents submitted and record minutes of the interaction.

Know Your Rights:

  • You have the right to remain silent if you are unsure.
  • You may seek legal representation during questioning.
  • If any statement was made under pressure, you have the right to retract it later.

Avoid Non-Compliance: Ignoring summons may lead to prosecution, penalties, and tax recovery. Failure to appear or respond may result in:

  • Penalties under Sections 122/132 of CGST Act
  • Arrest or prosecution
  • Coercive recovery of tax dues

Maintain Records: Document all communication and follow up formally. Document every communication. Follow up in writing to summarize discussions and protect your interests.

In summary, the procedure for responding to a GST summon: 

Consult a GST summon consultant immediately upon receipt. Understand the reason and legal justification for the summon. Block the calendar for the appointed date and prepare thoroughly. Provide the consultant with facts, documents, and transaction history. Appear before the officer with all relevant records and statements. Do not sign any document without fully understanding its contents.

Penalty for Non-Compliance: 

U/s 122(3) of the CGST Act, 2017 If a person fails to appear or produce documents as summoned, a penalty of INR 25,000 may be levied.

Conclusion

Receiving a GST summons is a serious legal matter and must be handled with the utmost diligence. Ignoring or mishandling a summon can lead to penalties and further legal complications. It is strongly advised to consult a qualified GST summon consultant, understand the grounds on which the summons is issued, Collect and organize all necessary documents and evidence and prepare to appear before the GST authority, as required under law. Compliance is not just a legal requirement—it’s a strategic step toward resolving the issue efficiently and minimizing risk.

Take Control of Your GST Summon: Don’t face the legal proceedings alone. Consult a GST summon expert today and ensure you’re fully prepared. Email us at: singh@carajput.com  or 📞 9555 555 480

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Legal Disclaimer:
The information / articles & any relies to the comments on this blog are provided purely for informational and educational purposes only & are purely based on my understanding / knowledge. They do noy constitute legal advice or legal opinions. The information / articles and any replies to the comments are intended but not promised or guaranteed to be current, complete, or up-to-date and should in no way be taken as a legal advice or an indication of future results. Therefore, i can not take any responsibility for the results or consequences of any attempt to use or adopt any of the information presented on this blog. You are advised not to act or rely on any information / articles contained without first seeking the advice of a practicing professional.