Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 70 of Assam GST Act: Officers Can Summon Individuals for Evidence in Inquiries, Similar to Civil Court Powers.</h1> The Assam Goods and Services Tax Act, 2017, under Section 70, grants authority to a proper officer to summon individuals deemed necessary to provide evidence or produce documents in an inquiry. This power is exercised similarly to that of a civil court as per the Code of Civil Procedure, 1908. Additionally, such inquiries are classified as 'judicial proceedings' under sections 193 and 228 of the Indian Penal Code, which relate to false evidence and intentional insult or interruption to public servants, respectively.
TaxTMI 
TaxTMI 
