Sec 70 of CGST Act,2017 - Power to summon persons to give evidence and produce documents

Sec 70 of CGST Act,2017 - Power to summon persons to give evidence and produce documents

Section 70 of CGST Act,2017 from bare act : (1) The proper officer under this Act shall have power to summon any personwhose attendance he considers necessary either to give evidence or to produce a documentor any other thing in any inquiry in the same manner, as provided in the case of a civil courtunder 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 judicialproceedings within the meaning of section 193 and section 228 of the Indian Penal Code.

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CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

Chapter XIV of the CGST Act,2017 covers sections relating toINSPECTION, SEARCH, SEIZURE AND ARRESTunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 67 :Power of inspection, search and seizure Section 68 :Inspection of goods in movement Section 69 :Power to arrest Section 70 :Power tosummonpersons togive evidenceand producedocuments Section 71 :Access to business premises Section 72 :Officers to assist proper officers