Section 70 – Power to summon persons to give evidence and produce documents of CGST ACT, 2017<\/p>\n
70. (1) The proper officer under this Act shall have power to summon any person
\nwhose attendance he considers necessary either to give evidence or to produce a document
\nor any other thing in any inquiry in the same manner, as provided in the case of a civil court
\nunder the provisions of the Code of Civil Procedure, 1908.
\n(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a \u201cjudicial
\nproceedings\u201d within the meaning of section 193 and section 228 of the Indian Penal Code.<\/p>\n","protected":false},"excerpt":{"rendered":"
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 … Continue reading “Section 70 – Power to summon persons to give evidence and produce documents of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/267"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=267"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/267\/revisions"}],"predecessor-version":[{"id":268,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/267\/revisions\/268"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}