Power to summon: officers may require attendance and production of documents; inquiries treated as judicial proceedings under penal law. Proper officers under the Karnataka GST Act may summon persons to give evidence or produce documents in inquiries, exercising powers analogous to a civil court under the Code of Civil Procedure; those inquiries are deemed to be judicial proceedings under the Indian Penal Code, invoking 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.
Power to summon: officers may require attendance and production of documents; inquiries treated as judicial proceedings under penal law.
Proper officers under the Karnataka GST Act may summon persons to give evidence or produce documents in inquiries, exercising powers analogous to a civil court under the Code of Civil Procedure; those inquiries are deemed to be judicial proceedings under the Indian Penal Code, invoking penal consequences for false evidence and related offences.
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