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of <h1>GST Act Section 70 Empowers Officers to Summon Individuals for Evidence in Judicial Proceedings under Civil Court Procedures.</h1> The Puducherry Goods and Services Tax Act, 2017, under Section 70, grants the proper officer the authority to summon individuals for attendance to provide evidence or produce documents in inquiries. This power is exercised in a manner similar to that of a civil court under the Code of Civil Procedure, 1908. Such inquiries are classified as 'judicial proceedings' as per sections 193 and 228 of the Indian Penal Code, thereby subjecting them to the pertinent legal standards and implications.
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