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of <h1>Section 70 of Tamil Nadu GST Act allows officers to summon for evidence, treated as a judicial proceeding under IPC.</h1> Section 70 of the Tamil Nadu Goods and Services Tax Act, 2017 grants the proper officer the authority to summon individuals to provide evidence or produce documents necessary for an inquiry. This power is exercised similarly to the procedures in civil courts as per the Code of Civil Procedure, 1908. Additionally, any inquiry conducted under this section is considered a 'judicial proceeding' in accordance with sections 193 and 228 of the Indian Penal Code, which pertain to false evidence and contempt of lawful authority, respectively.
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