Summons power under CGST Act enables officers to compel appearance and production of documents in inquiries. Power under Section 70 of the CGST/SGST Act authorises a duly authorised officer to summon a person to give evidence or to produce specified documents or ... Summary
Summons power under CGST Act enables officers to compel appearance and production of documents in inquiries.
Power under Section 70 of the CGST/SGST Act authorises a duly authorised officer to summon a person to give evidence or to produce specified documents or all documents of a described class in the person's possession or control for any inquiry the officer is conducting.
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