Section 70 of CGST Act

Power to summon persons to give evidence and produce documents

[Enforced with effect from 1-7-2017].

Section 7(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).

Section 7 (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.

[Inserted by the Finance (No. 2) Act, 2024, w.e.f. 1-11-2024].

Section 7(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).