Summons power under CGST Act enables officers to compel appearance and production of documents in inquiries. Power under Section 70 of the CGST/SGST Act authorises a duly authorised officer to summon a person to give evidence or to produce specified documents or all documents of a described class in the person's possession or control for any inquiry the officer is conducting.
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.
Summons power under CGST Act enables officers to compel appearance and production of documents in inquiries.
Power under Section 70 of the CGST/SGST Act authorises a duly authorised officer to summon a person to give evidence or to produce specified documents or all documents of a described class in the person's possession or control for any inquiry the officer is conducting.
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