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of <h1>Section 70 of Delhi GST Act 2017: Officers Can Summon Individuals for Evidence, Deemed Judicial Proceedings Under IPC.</h1> Under the Delhi Goods and Services Tax Act, 2017, Section 70 grants the proper officer the authority to summon individuals to provide evidence or produce documents deemed necessary for inquiries. This power is exercised similarly to a civil court's authority under the Code of Civil Procedure, 1908. Additionally, such inquiries are classified as 'judicial proceedings' as per sections 193 and 228 of the Indian Penal Code, which pertains to offenses related to giving false evidence and contempt of lawful authority, respectively.
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