Power to summon allows officer to require attendance and documents in GST inquiries treated as judicial proceedings. Proper officers under the Act possess the power to summon any person to give evidence or produce documents in any inquiry in the same manner as a civil court under the Code of Civil Procedure, and every such inquiry is deemed to be judicial proceedings within the meaning of the Indian Penal Code provisions addressing false evidence and related offences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to summon allows officer to require attendance and documents in GST inquiries treated as judicial proceedings.
Proper officers under the Act possess the power to summon any person to give evidence or produce documents in any inquiry in the same manner as a civil court under the Code of Civil Procedure, and every such inquiry is deemed to be judicial proceedings within the meaning of the Indian Penal Code provisions addressing false evidence and related offences.
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