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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 70 Empowers Officers to Summon Individuals for Evidence in GST Inquiries under Maharashtra GST Act 2017</h1> Under the Maharashtra Goods and Services Tax Act, 2017, Section 70 grants proper officers the authority to summon individuals to provide evidence or produce documents necessary for inquiries. This power is exercised in a manner similar to that of a civil court as per the Code of Civil Procedure, 1908. Such inquiries are considered 'judicial proceedings' under sections 193 and 228 of the Indian Penal Code, ensuring that they carry the same legal weight and implications.
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