Section 70 of CGST Act 2017: Power to Summon Persons to give Evidence/ Produce Documents
Provisions under Section 70 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to Summon Persons to give Evidence and Produce Documents”, are as under:
Section 70 of CGST Act 2017: Power to Summon Persons to give Evidence and Produce Documents (CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST)
(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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.