Section 70 of CGST Act 2017: Power to Summon Persons to give Evidence/ Produce Documents

Section 70 : “Power to Summon Persons to give Evidence and Produce Documents” (CGST Act, 2017)

Provisions under Section 70 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to Summon Persons to give Evidence and Produce Documents”, are as under:

(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908.

(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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