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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 55: Refund in certain cases
- Section 18: Availability of credit in special circumstances
- Section 141: Transitional provisions relating to job work
- Section 77: Tax wrongfully collected and paid to Central Government or State Government
- Section 41: Claim of input tax credit and provisional acceptance thereof
Related Acts
- Marine Aids to Navigation Act, 2021
- Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016
- Farmers (Empowerment and Protection) Agreement on Price Assurance and Farm Services Act, 2020
- Union Territory Goods and Services Tax (Amendment) Act, 2018
- Transgender Persons (Protection of Rights) Act, 2019
* Only for reference.