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”:

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.

Amendments History:

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Related Posts:

CBIC Guidelines/ Instructions on Summons u/s 70 (CGST Act 2017)

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.