A recent case where a company representative was questioned by GST officers until past midnight and only allowed to leave after a statement was recorded.

Key Points:

• The Indian Constitution guarantees citizens' fundamental rights, including the right to privacy.
• Tax authorities can summon individuals for questioning, but there are limitations.
• The GST mandates recording statements during office hours, with exceptions.

The Case:

The petitioner was called in by GST officers for questioning related to a tax investigation. The questioning continued past midnight, and the petitioner was not allowed to leave until a statement was recorded.

The Argument:

The petitioner argued that the late-night interrogation violated their right to privacy and constituted coercion. They cited Supreme Court rulings and official guidelines that emphasize recording statements during office hours and avoiding unnecessary summons for senior management.

The Outcome:

The court acknowledged the relevant guidelines and instructed GST officers to follow them when summoning individuals under Section 70 of the GST Act.

Case Law-Shiva Kumar Deora Versus Union of India

Citation-2024 TAXONATION 1265 (JHARKHAND)

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