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of <h1>CGST/SGST Officers Empowered to Summon Individuals for Evidence under Section 82 of Model GST Law</h1> Section 82 of the Model GST Law grants authorized CGST/SGST officers the power to summon individuals to provide evidence or produce documents for inquiries related to the Act. Summons can require specific documents or all documents of a certain type. Individuals summoned must attend in person or via a representative and are obligated to truthfully provide information and documents. Exemptions under sections 132 and 133 of the Code of Civil Procedure, 1908, apply, and such inquiries are considered judicial proceedings under sections 193 and 228 of the Indian Penal Code, 1860.
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