Power to summon: proper officers may compel attendance and document production; inquiries treated as judicial proceedings with penal consequences.

The proper officer under the Meghalaya Goods and Services Tax Act, 2017 has power to summon any person to give evidence or produce documents in inquiries using the procedures of a civil court under the Code of Civil Procedure; those inquiries are deemed to be judicial proceedings for the purposes of penal provisions of the Indian Penal Code.

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