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of <h1>Section 70 empowers officers to summon individuals for evidence in GST inquiries, akin to civil court proceedings.</h1> The Rajasthan Goods and Services Tax Act, 2017, under Section 70, grants authority to a proper officer to summon individuals for providing evidence or producing documents necessary for an inquiry. This power is exercised similarly to that of a civil court as per the Code of Civil Procedure, 1908. Such inquiries are considered 'judicial proceedings' as defined under sections 193 and 228 of the Indian Penal Code, ensuring the legal accountability of those summoned.
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