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of <h1>Section 70 CGST Act 2017: Officers Can Summon Individuals for Evidence in Inquiries; Proceedings Are Judicial Under IPC.</h1> Under Section 70 of the Chhattisgarh Goods and Services Tax Act, 2017, the designated officer has the authority to summon individuals to provide evidence or produce documents necessary for an inquiry. This power is exercised similarly to the procedures of a civil court as outlined in the Code of Civil Procedure, 1908. Furthermore, any inquiry conducted under this section is classified as 'judicial proceedings' according to sections 193 and 228 of the Indian Penal Code, thereby subjecting it to relevant legal provisions concerning false evidence and contempt of lawful authority.
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