Power to summon persons under GST law compels attendance to give evidence or produce documents; inquiries are judicial proceedings. Proper officer under the Himachal Pradesh Goods and Services Tax Act, 2017 may summon any person to give evidence or produce documents for any inquiry in ... Summary
Power to summon persons under GST law compels attendance to give evidence or produce documents; inquiries are judicial proceedings.
Proper officer under the Himachal Pradesh Goods and Services Tax Act, 2017 may summon any person to give evidence or produce documents for any inquiry in the same manner as a civil court; every such inquiry is deemed to be a judicial proceedings for the purposes of offences under the Indian Penal Code.
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