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of <h1>Authorized CGST/SGST officers can summon individuals for evidence under Section 63 of Model GST Law; exemptions apply.</h1> Section 63 of the Model GST Law grants authorized CGST/SGST officers the power to summon individuals to provide evidence or produce documents necessary for inquiries related to the Act. Summons can require specific documents or a category of documents. Individuals summoned must attend, either personally or through a representative, and are obligated to speak truthfully and produce requested documents. Exemptions under sections 132 and 133 of the Code of Civil Procedure apply. Such inquiries are considered 'judicial proceedings' under sections 193 and 228 of the Indian Penal Code.
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