Section 70 summons: your rights, your obligations and your record
A summons is a judicial proceeding by statutory deeming. Treat it that way and the file improves; treat it as a meeting and it does not.
Section 70 empowers the proper officer to summon any person whose attendance he considers necessary to give evidence or produce a document, with the same powers as a civil court under the Code of Civil Procedure, and the inquiry is deemed to be a judicial proceeding within the meaning of the Indian Penal Code provisions on judicial proceedings. Attendance is obligatory, the statement is evidence, and the record made on the day is what the case is built on.
Obligations, and the limits
Attendance is mandatory once summoned, and non attendance attracts consequences including penalty under Section 122(3) and the court's powers.
A summons must be issued by an officer competent to do so and should indicate the capacity in which the person is called and the documents required.
Departmental instructions have cautioned against issuing summons to senior management as a matter of routine, and against summoning statutory auditors and top officials where the information can be obtained from the person handling the matter. Where a summons to a chief executive is issued without that basis, the objection should be recorded in writing.
The person summoned may seek a reasonable adjournment for good reason, in writing and before the date.
Repeated summons on the same subject, or summons used to compel payment, are objectionable and the pattern should be documented.
The statement
Read every page before signing. Correct inaccuracies on the page itself and initial the corrections.
Do not accept characterisations. Facts are yours to state; conclusions such as suppression, wrongly availed, or bogus are the department's burden and should not appear in your words.
Where you do not know, say you do not know and offer to verify from records. An estimate given orally becomes a figure in the notice.
Ask for a copy of the statement. Where a copy is refused, record the refusal in writing the same day.
Where a statement was recorded at unreasonable hours or under pressure, record that in a letter immediately; a retraction weeks later is far weaker.
Preparation
Establish the subject of the enquiry from the summons and any earlier correspondence, and prepare the factual position with documents.
Take the documents asked for, with an index and an acknowledgement of what is handed over. Never hand over originals without a receipt.
Identify the person best placed to answer and, where a different person has been summoned, request substitution in writing with reasons.
Brief the person attending: what is known, what is not, and that no figure should be given from memory.
Arrange for counsel to be available, and request presence within visible but not audible distance, in writing.
After the summons
Write the same day recording what happened: the time of arrival and departure, the documents handed over, the subjects covered and any request refused.
Where an undertaking was sought, or a payment pressed for, record it.
Where documents were retained, ask for the inventory and for copies of what the business needs to operate.
Diarise the next date and prepare the additional documents in advance, because a second summons on the same subject with nothing new hardens the department's view.
Authorities relied on
Coercive recovery during investigation is impermissible and the criminal procedure safeguards apply to the exercise of these powers.
Issued guidelines on the manner of recording statements and the conduct of summons proceedings under the GST Act.
What to do on Monday
Prepare the factual position and the document index before the date, not on the day.
Hand over documents only against a receipt, with an index.
Read and correct every page of the statement, and ask for a copy.
Write the same day recording the proceedings, including any refusal or demand.
This page states the general position. A reader with a specific question on their own facts may write to the GST practice at AMLEGALS.
Write to the GST practiceQuestions we are asked on this
Can a summons be ignored?
No. Attendance is obligatory and non attendance has consequences. Seek an adjournment in writing if the date is impossible.
Can a company nominate who attends?
Where a specific person is summoned, attendance is personal, but a request for substitution with reasons is often accepted where another person handles the subject.
Can counsel be present?
Presence within visible but not audible distance has been recognised. Ask in writing and record any refusal.
Is a statement binding?
It is evidence, and it is relied on heavily. It can be retracted, but a retraction is weaker than a correct statement made at the time.
Can a summons be used to demand payment?
No. Record any such demand in writing the same day; the recent authority is directly against the practice.
In this cluster
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- Section 132 prosecution: offences, thresholds and compounding
- Radha Krishan Industries: provisional attachment is draconian, and the conditions are strict
- Radhika Agarwal: the Supreme Court's 2025 safeguards on GST and customs arrest
- Bank account attachment: getting it lifted fast
- Anticipatory bail and regular bail in GST offences
- Statements recorded during investigation and their evidentiary value
- Coerced DRC-03 payments during search: recovery and refund
GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.