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<h1>Section 70 of Telangana GST Act empowers officers to summon individuals for evidence and document production in inquiries.</h1> Section 70 of the Telangana 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 is exercised similarly to a civil court under the Code of Civil Procedure, 1908. Such inquiries are considered 'judicial proceedings' as per sections 193 and 228 of the Indian Penal Code, ensuring that the legal standards applicable to judicial proceedings are maintained.