Amended and updated notes on section 70 of CGST Act, 2017. Detail discussion on provisions and rules related to power to summon persons to give evidence and produce documents.
Chapter XIV (Sections 67–72) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to inspection, search, seizure and arrest. Section 70 of CGST 2017 provides for power to summon persons to give evidence and produce documents.
Recently, we have discussed in detail section 69 (Power to arrest) of CGST Act 2017. Today, we learn the provisions of section 70 of Central GST Act 2017.
Section 70 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 70 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XIV |
| Chapter Name | Inspection, Search, Seizure and Arrest |
| Section No. | 70 |
| Section Name | Power to summon persons to give evidence and produce documents |
| Updated 2024 Edition | GST Law Book PDF |
Section 70 of Central GST – Power to summon persons to give evidence and produce documents1
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.
Section 70(1) of CGST Act
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) of CGST Act
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.
- 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. ↩︎