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of <h1>Summoning Power in GST Inquiries: Section 70 Allows Officers to Call for Evidence, Aligns with Civil Procedure Code.</h1> Section 70 of the West Bengal Goods and Services Tax Act, 2017, grants the proper officer the authority to summon any person deemed necessary to provide evidence or produce documents during an inquiry. This power aligns with the procedures outlined in the Code of Civil Procedure, 1908. Such inquiries are classified as 'judicial proceedings' under sections 193 and 228 of the Indian Penal Code, thereby subjecting false statements or obstruction to penalties.
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