Power to summon persons under GST law compels attendance to give evidence or produce documents; inquiries are judicial proceedings. Proper officer under the Himachal Pradesh Goods and Services Tax Act, 2017 may summon any person to give evidence or produce documents for any inquiry in the same manner as a civil court; every such inquiry is deemed to be a judicial proceedings for the purposes of offences under the Indian Penal Code.
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 persons under GST law compels attendance to give evidence or produce documents; inquiries are judicial proceedings.
Proper officer under the Himachal Pradesh Goods and Services Tax Act, 2017 may summon any person to give evidence or produce documents for any inquiry in the same manner as a civil court; every such inquiry is deemed to be a judicial proceedings for the purposes of offences under the Indian Penal Code.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
