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of <h1>Section 70 of CGST Act empowers officers to summon individuals for evidence in inquiries; amendment clarifies attendance.</h1> Under Section 70 of the Central Goods and Services Tax Act, 2017, a proper officer has the authority to summon individuals to provide evidence or produce documents during an inquiry, similar to procedures in civil courts under the Code of Civil Procedure, 1908. Individuals summoned must attend either personally or through an authorized representative and are required to truthfully provide statements or documents as requested. Such inquiries are classified as 'judicial proceedings' under sections 193 and 228 of the Indian Penal Code. An amendment effective from November 1, 2024, further clarifies attendance requirements.
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