To mitigate the inconveniences faced by top executives of firms the Directorate General of GST Intelligence (DGGI) released broad guidelines to officers to avoid excesses. The released guideline clearly directed all the officers to not issue a summons to top executives of firms including PSUs.
In a circular released on August 14, it has been stated that “As an enforcement agency, it is imperative for the DGGI to maintain a balance wherein investigations should proceed strictly, as per law, while simultaneously ensuring that no excesses are meted out to the taxpayers and their sensibilities are respected”.
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It also clearly stated that there is no need to issue a summon for personal appearance repeatedly. It should be issued only when specifically required. Additionally, it has been suggested that Officers must take a detailed statement in the initial meeting.
DGGI Stated that”Senior management officials such as CEO, CFO, general managers of a large company or PSU should not generally be issued a summons at the first instance unless the evidence suggests otherwise”.
With the released guideline DGGI advised officers to be sensitive to the party along with it DGGI also advised that officers have to pay special attention to the elders, child, ren, and women present in the premises where the search operation is being conducted.
The DGGI further added 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 on the premises is not well, a medical practitioner may be called. Religious sentiments of the person under search should not hurt in any way”.
