CGST Section 70: Power to Summon Persons to give Evidence/ Produce Documents

Provisions under Section 70 of the CGST Act 2017 relating to “Power to Summon Persons to give Evidence and Produce Documents”:

Section 70: Power to Summon Persons to give Evidence and Produce Documents (CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST) [*1]

(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.

(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. [*2]

(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.

Notes (History of Amendments in Bare Text):

1. CGST Section 70 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Sub-section (1A) inserted vide Section 135 of the Finance Act (No. 2) 2024, followed with Notification 17/2024 on commencement date of 01/11/2024.

Related Posts:

CBIC Guidelines/ Instructions on Summons u/s 70 (CGST Act 2017)