Section 70 of CGST Act

Power to summon persons to give evidence and produce documents

(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.

Thanks & Regards

CA Rahul Gupta