THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 70:
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.