Section 70 – Power to summon persons to give evidence and produce documents of CGST ACT, 2017
70. (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.
