Power to summon witnesses and compel documents ensures inquiry proceedings are treated as judicial proceedings with penal consequences. Proper officers under the Kerala GST Ordinance may summon persons to give evidence or produce documents in inquiries, exercising the power in the same manner as a civil court, and such inquiries are deemed to be judicial proceedings attracting penal consequences under the Indian Penal Code.
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.
Power to summon witnesses and compel documents ensures inquiry proceedings are treated as judicial proceedings with penal consequences.
Proper officers under the Kerala GST Ordinance may summon persons to give evidence or produce documents in inquiries, exercising the power in the same manner as a civil court, and such inquiries are deemed to be judicial proceedings attracting penal consequences under the Indian Penal Code.
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