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CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST
Section 70 - Power to summon persons to give evidence and produce documents
https://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][(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.] |
(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. |
[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.
[2] Sub section inserted by Section 135 of The Finance (No. 2) Act, 2024 and made effective from 01-11-2024 by Notification No. 17/2024-Central Tax.
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