Don’t summon top executives initially, avoid excesses: GST Intelligence

The DGCI has issued guidelines to not to issue summons in the first instance to the executives. This will help in minimizing the inconveniences caused to the top executives of the firm. The circular has said that being an enforcement agency, it is important for DGCI to maintain a balance wherein investigations are preceded strictly while ensuring that sensibilities are respected of the taxpayers. It is further said that “senior management officials such as CEO, CFO, general managers of a large company or PSU should not generally be issued summons at the first instance unless the evidence suggests otherwise.” With respect to search, it has been said that “Children should be allowed to go to school, after examining their bags. A woman occupying any premises, to be searched, has the right to withdraw before the search party enters, if according to the customs she does not appear in public. If a person in the premises is not well, a medical practitioner may be called. Religious sentiments of the person under search should not hurt in any way.”

https://www.financialexpress.com/economy/dont-summon-top-executives-initially-avoid-excesses-gst-intelligence/2057966/