GST
Summons received along with credit block
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
A summons means the officer wants your statement or documents in an inquiry. Handle both together, with the same facts and evidence.
Provisions and law
- Rule 86A(1), CGST Rules 2017Officer not below Assistant Commissioner may disallow debit of ITC, for recorded reasons, to pay any liability or claim any refund, where the credit looks fraudulent or ineligible on listed grounds
- Sec 70, CGST Act 2017Power to summon persons to give evidence and produce documents
Analysis
Sec 70 lets the officer summon you to give evidence. Your statement and your Rule 86A representation should tell the same story. Carry the purchase files for the suspect suppliers. Take a CA or advocate's advice before attending, and read your statement carefully before signing. Example: if asked about a supplier, explain how you found them, how goods arrived and how you paid.
Conclusion
- Read the summons for the date, place and documents asked.
- Prepare the documents in order.
- Take professional advice before attending.
- Give accurate statements and read them before signing.
- Use the same evidence in your Rule 86A representation.
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