Power to summon witnesses and compel documents ensures inquiry proceedings are treated as judicial proceedings with penal consequences. Proper officers under the Kerala GST Ordinance may summon persons to give evidence or produce documents in inquiries, exercising the power in the same ... Summary
Power to summon witnesses and compel documents ensures inquiry proceedings are treated as judicial proceedings with penal consequences.
Proper officers under the Kerala GST Ordinance may summon persons to give evidence or produce documents in inquiries, exercising the power in the same manner as a civil court, and such inquiries are deemed to be judicial proceedings attracting penal consequences under the Indian Penal Code.
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