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of <h1>Orissa GST Act 2017 empowers officers to summon individuals for inquiries, akin to civil court proceedings under IPC sections 193 and 228.</h1> Under the Orissa Goods and Services Tax Act, 2017, a designated officer has the authority to summon individuals to provide testimony or present documents necessary for an inquiry. This power is exercised similarly to a civil court as per the Code of Civil Procedure, 1908. Such inquiries are classified as 'judicial proceedings' in accordance with sections 193 and 228 of the Indian Penal Code, ensuring legal formalities and protections are upheld during the process.
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