Power to summon requires attendance and production of documents, with truth-telling obligations and civil procedure exemptions. A duly authorised CGST/SGST officer may summon any person to give evidence or produce specified documents or all documents of a described category; summoned persons must attend in person or by authorised representative, state the truth, and produce required documents; exemptions under the Code of Civil Procedure apply; such inquiries are deemed a 'judicial proceeding' for penal provisions concerning false evidence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to summon requires attendance and production of documents, with truth-telling obligations and civil procedure exemptions.
A duly authorised CGST/SGST officer may summon any person to give evidence or produce specified documents or all documents of a described category; summoned persons must attend in person or by authorised representative, state the truth, and produce required documents; exemptions under the Code of Civil Procedure apply; such inquiries are deemed a "judicial proceeding" for penal provisions concerning false evidence.
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