Summons power in GST inquiries binds attendance, truthful examination, and document production with judicial proceeding consequences. Power is conferred on the proper officer to summon any person whose attendance is considered necessary in an inquiry to give evidence, produce documents, ... Summary
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.
Summons power in GST inquiries binds attendance, truthful examination, and document production with judicial proceeding consequences.
Power is conferred on the proper officer to summon any person whose attendance is considered necessary in an inquiry to give evidence, produce documents, or produce any other thing, in the manner applicable to civil court summons under the Code of Civil Procedure, 1908. Persons summoned are bound to attend, personally or through an authorised representative as directed, and must state the truth or produce the required materials. The inquiry is deemed to be a judicial proceeding for the purposes of sections 193 and 228 of the Indian Penal Code.
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