THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

INSPECTION, SEARCH, SEIZURE AND ARREST

 

Section 70: Power to summon persons to give evidence and produce documents. (Relevant Updates)

(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.

1[(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.]

(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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1. Inserted vide:- Section 135 of Finance (No. 2) Act 2024 vide Notification No. 17/2024 - Central Tax dt. 27.09.2024 (w.e.f. 01.11.2024)