GST
Summons received without a DIN
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Facts
CBIC requires communications in investigation to carry a Document Identification Number. A summons without DIN can be questioned, but you should still respond in writing and not simply ignore it.
Provisions and law
- Sec 70(1), CGST Act 2017A proper officer may summon any person to give evidence or produce documents in an inquiry; the proceeding is a judicial proceeding.
- CBIC Instruction 03/2022-23 (GST Investigation)Summons must be issued with recorded reasons, carry a DIN, and senior management should not be summoned first without reason.
Analysis
Write to the officer pointing out the missing DIN and asking for a valid communication, while stating you are willing to cooperate. Verify the summons with the issuing office if in doubt, since fake summons are also used by fraudsters. Take legal advice on whether to appear. Keep proof of your written response.
Conclusion
- Check the DIN on the CBIC verification facility.
- Write to the office noting the missing DIN.
- State your willingness to cooperate.
- Take legal advice before appearing.
A Savvy can do this for you
Reply to fake ITC notice when a supplier is found non-existent, Sec 16(2)(c)
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