Summons power under GST: officers may compel attendance and document production, treated as judicial proceedings. The proper officer under the Delhi Goods and Services Tax Act may summon any person to give evidence or produce documents or other things for any inquiry in the same manner as a civil court under the Code of Civil Procedure; every such inquiry is deemed to be a judicial proceeding, attracting penal consequences for 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.
Summons power under GST: officers may compel attendance and document production, treated as judicial proceedings.
The proper officer under the Delhi Goods and Services Tax Act may summon any person to give evidence or produce documents or other things for any inquiry in the same manner as a civil court under the Code of Civil Procedure; every such inquiry is deemed to be a judicial proceeding, attracting penal consequences for false evidence and related offences.
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