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        F. Acts / Amendment Acts

        Section 135 - Amendment of section 70.

        Finance (No. 2) Act, 2024
        Central Goods and Service Tax

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        Obligation to attend summons requires appearance in person or by authorised representative and truthful production of documents. An amendment mandates that persons summoned must attend in person or by an authorised representative as directed, and must state the truth during examination and produce required documents or other things when so required.
                      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.

                            Obligation to attend summons requires appearance in person or by authorised representative and truthful production of documents.

                            An amendment mandates that persons summoned must attend in person or by an authorised representative as directed, and must state the truth during examination and produce required documents or other things when so required.


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