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Section 70 – Power to summon persons under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 70 (Power to summon persons to give evidence and produce documents) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XIV (Sections 67-72) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Inspection, Search, Seizure and Arrest. Section 70 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Power to summon persons to give evidence and produce documents under CGST Act 2017.

Recently, we have discussed in detail section 69 (i.e. Power to arrest) of CGST Act 2017. Today, we learn the provisions of section 70 of the CGST Act 2017. Complete Details of CGST Section 70 – Power to summon persons to give evidence and produce documents. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 70 of CGST Act 2017

Section 70 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 70 of CGST Act 2017 read with Central GST Rules 2017.

Section 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.

Section 70(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.

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