The government is drawing up a framework for issuing summons to the top management of companies or arrest by goods and services tax (GST) authorities amid growing concerns about arbitrariness and harassment, said officials. 

There has been a surge in summons to top management of companies by GST authorities requiring CFOs or CXOs to be mandatorily present in person for hearings. In some instances, multiple summons have been issued over the same issue. 

An official said that the Central Board of Indirect Taxes and Customs is working on a code for field officials. 

The idea is to ensure that any overlap between state and central GST authorities or the Directorate General of GST Intelligence is avoided and summons are issued based on some objective parameters, said another official.