Section 70
Power to summon persons to give evidence and produce documents
In force
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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-70.html
- Source confidence: Pending verification
Quick facts
- Section
- 70
- Chapter
- XIV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0