Power to summon persons: officers may compel attendance, testimony and document production in GST inquiries. A duly authorised CGST/SGST officer may summon any person to give evidence or produce specified documents or all documents of a described class in that person's possession or control; summoned persons must attend in person or by authorised representative, state the truth when examined, and produce required documents. Exemptions under sections 132 and 133 of the Code of Civil Procedure apply, and such inquiries are deemed a judicial proceeding within sections 193 and 228 of the Indian Penal Code.
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 persons: officers may compel attendance, testimony and document production in GST inquiries.
A duly authorised CGST/SGST officer may summon any person to give evidence or produce specified documents or all documents of a described class in that person's possession or control; summoned persons must attend in person or by authorised representative, state the truth when examined, and produce required documents. Exemptions under sections 132 and 133 of the Code of Civil Procedure apply, and such inquiries are deemed a judicial proceeding within sections 193 and 228 of the Indian Penal Code.
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