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Section 70 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
70. Power to summon persons to give evidence and produce documents.-
(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 (5 of 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 (45 of 1860).
Related Sections
- Section 128: Power to waive penalty or fee or both
- Section 162: Bar on jurisdiction of civil courts
- Section 6: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 142: Miscellaneous transitional provisions
- Section 20: Manner of distribution of credit by Input Service Distributor
Related Acts
* Only for reference.