In India, your rights and obligations during questioning depend on whether you are facing a GST summons, a Customs assessment request, a separate investigation, a search or seizure, or an arrest. A GST summons under section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act) can require you to attend, give evidence, or produce documents. Do not treat a summons as optional, but do not assume that every Customs or GST interaction follows the same rules. Check which authority and legal provision are involved, and get advice from an India-qualified lawyer if you have received a summons or face an active investigation.
This article addresses the Indian central CGST framework and the Customs Act provisions described below. India also has state GST laws, and the applicable procedure depends on the authority and statute involved. If you are outside India, these rules may not apply.
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First identify what kind of questioning this is
A conversation with an officer, a formal summons, a request for records during assessment, a search, and an arrest are different legal situations. Read the notice or other written communication carefully. Identify the issuing authority, the statute and section cited, what the officer requires, and any date or deadline. If the communication does not make those points clear, ask a lawyer how to clarify it rather than assuming the request is informal or that you can ignore it.
| Situation | What the law or official guidance establishes | What not to assume |
|---|---|---|
| GST inquiry or summons | CGST Act section 70 permits a proper officer to summon a person whose attendance is considered necessary to give evidence or produce documents or another thing. The inquiry is treated as a judicial proceeding. CBIC guidance says summoned people are generally bound to appear, subject to stated exceptions. | A summons is not the same as a search warrant or an arrest. The guidance does not create a blanket right to refuse it. |
| Customs assessment information request | Customs Act section 17 permits a proper officer to require importers, exporters, or another person to provide documents or information relevant to assessment or verification. | This assessment provision does not settle the rules for every Customs investigation or questioning at an airport or elsewhere. |
| GST inspection, search, or seizure | CGST Act section 67 sets conditions and authorization requirements for inspection, search, and seizure. It also provides qualified access to copies or extracts of seized documents. | An ordinary summons does not, by itself, authorize officers to search premises. |
| GST arrest | CGST Act sections 69 and 132 set out the relevant authority and offence conditions. The statute and CBIC guidance describe procedures that include communicating grounds and production before a Magistrate as required. | Being questioned or summoned does not itself mean you are under arrest, and attending a summons does not guarantee that an arrest cannot occur. |
If GST officers summon you
Section 70 gives a proper officer the power to summon attendance, evidence, or documents in an inquiry. Because the inquiry is treated as a judicial proceeding, take the summons seriously. CBIC’s Instruction No. 03/2022-23 (GST-Investigation), dated 17 August 2022, says summoned people are generally bound to appear, subject to exceptions described by reference to the Civil Procedure Code. It is not a general permission to skip an appearance or disregard the notice.
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What CBIC’s summons guidance says
The 2022 instruction is guidance to officers, not a blanket right for a recipient to refuse a summons. It calls for judicious use of summons and says officers should consider whether a letter requesting information would suffice in some cases. It also sets out internal steps concerning permission and recording reasons for summons issued by Superintendents, with an operational exception.
The instruction says officers should record appearance or non-appearance and statements, and normally identify the person against whom a case is being investigated unless disclosing that information would harm the investigation. It also points to Document Identification Number (DIN) requirements for CBIC communications. These directions may help you or your lawyer assess the communication, but they do not replace the summons or establish that you may ignore it.
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How to prepare and respond
- Keep the complete communication. Note the issuing office, officer, cited provision, purpose, attendance date, and requested records. Have a lawyer check any uncertainty about its scope or authenticity.
- Preserve relevant records. Do not alter, destroy, or selectively remove records that may relate to the inquiry. Ask counsel how to organize and produce material responsive to the request.
- Address a genuine scheduling or scope problem promptly. If you cannot attend on the stated date or do not understand what is required, get legal advice about a written request for clarification or accommodation. Do not simply fail to appear.
- Be careful when giving a statement. Listen to each question, ask for clarification if it is unclear, and distinguish what you know from what you do not know. Review any written record of your answers carefully and raise inaccuracies or ambiguity with your lawyer. The sources reviewed do not establish a general right to refuse every answer or a universal rule about signing a statement.
Can you have a lawyer with you or refuse to answer?
The official materials reviewed do not establish a blanket right to have a lawyer physically present at every GST or Customs interview. They also do not establish a general privilege to refuse every question. Neither point should be assumed to have the same answer in every kind of proceeding. Ask an India-qualified lawyer about the specific statute, the nature of the questioning, and what you are being asked to do before the interview if possible.
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If an officer asks for information outside the apparent scope of the notice, or you are unsure whether an answer or document is required, avoid guessing about your legal position on the spot. Ask for the request to be made clear and seek legal advice. Do not treat that practical step as permission to disregard a valid summons or statutory requirement.
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Searches and seized documents follow separate rules
Under CGST Act section 67, inspection, search, and seizure depend on statutory conditions and authorization. These powers are separate from the section 70 summons process. If officers seek access to premises or take documents, ask calmly what authority is being relied on and keep a record of what is provided, taken, or left behind. Contact a lawyer promptly to assess the authorization and the appropriate response.
The CGST Act gives a person whose documents have been seized a qualified opportunity to make copies or extracts in an officer’s presence, unless allowing access would prejudice the investigation. The availability of copies is therefore not unconditional; ask the investigating officer or counsel about the procedure in your case.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Questioning is not the same as arrest
Arrest under the CGST framework is governed separately by sections 69 and 132, including the relevant offence conditions. CBIC’s Instruction No. 02/2022-23 (GST-Investigation), dated 17 August 2022, says arrest should not be routine or mechanical and discusses factors such as the needs of the investigation, possible evidence tampering or influence on witnesses, and ensuring a person’s presence. A summons or interview alone does not establish that those conditions for arrest have been met.
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If arrested under the relevant CGST provisions, the statute and CBIC guidance describe procedures including communication of the grounds of arrest, an arrest memo, notification of a nominated person, and production before a Magistrate as required. Ask for legal assistance immediately. The applicable time limit and process depend on the governing law and circumstances; do not infer that a summons automatically triggers arrest procedures.
When Customs officers ask questions or request records
The Customs Act is separate from the CGST Act. The Customs Act section 17 material reviewed concerns assessment and verification: a proper officer may require an importer, exporter, or another person to provide relevant documents or information. That provision does not answer every question about Customs enforcement investigations, travel-related questioning, or other procedures. Identify the exact Customs power cited in the communication and get advice on the procedure it invokes rather than applying GST summons guidance by analogy.
What to do if you have an active matter
- Read the notice or request and identify the statute, section, issuing authority, required action, and deadline.
- Keep the original communication and any records of documents supplied or taken.
- Do not ignore a formal summons or destroy or alter relevant records.
- Consult an India-qualified lawyer experienced in Customs or indirect-tax investigations before a substantive interview, search response, or statement if practicable.
- For an active case, have counsel verify the current statute and any later CBIC instructions or court rulings that may affect the procedure.
The CBIC instructions cited here are dated 17 August 2022. The CGST Act and Customs Act provisions, administrative directions, and relevant court decisions can change; verify the current rules before acting on them.
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