In a significant move reinforcing accountability in tax investigations, the Office of the Principal Chief Commissioner of GST and Central Excise, Mumbai, has issued an Office Memorandum dated April 8, 2025, in adherence to directions issued by the Hon’ble Bombay High Court.
The action stems from the High Court’s order dated April 1, 2025, in the case Mahesh Devchand Gala vs. Union of India & Ors. (Criminal Writ Petition No. 938 of 2024), which emphasized the protection of procedural rights during GST investigations.
The memorandum mandates strict compliance with the following key directions:
- CCTV Installation and Statement Recording: The circular underscores the binding nature of the Supreme Court’s ruling dated February 21, 2023, in Paramvir Singh Saini vs. Baljit Singh & Ors. (SLP (Criminal) No. 3543/2020). The ruling requires the installation of CCTV cameras in investigation premises and the proper recording of statements to ensure transparency and protect the rights of individuals during investigations.
- Monitoring of Search Warrants and Summons: All Commissioners have been instructed to adhere to CBIC Instruction No. 01/2023-24-GST (Inv.) dated March 30, 2024. This directive stresses careful scrutiny over the issuance of search warrants and summons, highlighting the need for procedural integrity.
- Restrictions on Post-Office Hour Detentions: A crucial directive within the memorandum states that no individual should be detained in office premises beyond working hours, except in accordance with established legal procedures. Commissionerates have been instructed to ensure strict compliance and monitoring in this regard.
The memorandum, issued with the approval of the Principal Chief Commissioner, CGST & CX., Mumbai Zone, has been circulated to all Principal Commissioners and Commissioners in the zone.
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