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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XIV  -  INSPECTION, SEARCH, SEIZURE AND ARREST

TaxGPT

Summarize Section 70 by TaxGPT in
  AA   |   Print

Section 70 - Power to summon persons to give evidence and produce documents.

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. 1[(1A) All persons summoned under sub-section (1) shall be bound


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