GST Acts and Rules
CGST Act - Central Goods and Services Tax Act

Section 70 CGST - Power to summon persons to give evidence and produce documents

Last updated at April 16, 2024 by

According to Section 70 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  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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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.