Statements Recorded Under GST Law

This article explores the legal framework governing the statements recorded during summon proceedings under the Goods and Services Tax (“GST”) law, with a special focus on its evidentiary value. It further analyses the role such statements play in adjudication and prosecution proceedings. In addition, the Article delves into the legal principles surrounding the retraction of statements, assessing the conditions under which retractions are considered valid and their impact on the overall evidentiary value.

STATEMENTS RECORDED DURING SUMMONS PROCEEDINGS

Under Section 70 of the Central Goods and Services Tax Act, 2017 (“CGST Act”), the proper officer is empowered to summon any person to appear, give evidence, or produce documents or any other thing that may be required in any inquiry. Therefore, issuance of a summons is always in connection with a pending/existing inquiry. The inquiry may be pending against the person summoned or against any other person. However, in the absence of any pending/existing inquiry, the validity/legality of such summons may become a ground for challenge. The power to issue summons is similar to that of a civil court under the provisions of the Code of Civil Procedure, 1908 (“CPC”). Therefore, the proper officer while conducting an inquiry un