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of <h1>CGST/SGST Officer Empowered Under Section 70 to Summon Individuals for Evidence or Document Production in Inquiries.</h1> Under Section 70 of the CGST/SGST Act, a duly authorized CGST/SGST officer can issue a summons to an individual. This summons requires the person to appear before the officer to provide evidence or produce documents or other items relevant to an inquiry conducted by the officer. The summons may specify particular documents or items to be produced or may request all documents or items of a certain description that are in the possession or control of the individual summoned.
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