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CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST
Section 70 - Power to summon persons to give evidence and produce documents
https://www.gstgyaan.com/section-70-of-the-cgst-act-power-to-summon-persons-to-give-evidence-and-produce-documents
70. Power to summon persons to give evidence and produce documents.[1]
(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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