Section 70 of GST – Power to summon persons to give evidence and produce documents

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Section 70 of GST – Power to summon persons to give evidence and produce documents. Complete Details for GST Section 70 In this section you may find all details for “Power to summon persons to give evidence and produce documents ” as per GST Act 2017Detailed Analysis of GST Section 70 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 70Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 70 of GST Act 2017 – Power to summon persons to give evidence and produce documents, gst all sections and definitionsNow Check more details from below…..

Section 70 of GST – 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.

Check also:

GST Job work Rules, Definitions, Procedure, Supply by Job Worker

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