POWER TO SUMMON.

[Sadanand Bulbule]

Dear Experts.

Section 70 of the the CGST Act, 2017 reads as under:

Power to summon persons to give evidence and produce documents.

70. (1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure,1908 (5 of 1908).

(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code (45 of 1860).

Following is the query.

Can a Proper Officer of one State issue summons under Section 70 in furtherance of the proceedings under Section 129 of the Act to any person/s of other State/s to give evidence/statement to establish the credibility of the particulars furnished in the Tax Invoice/E-Way Bill accompanying the goods in the conveyance detained under strong suspicious circumstances?

Clarification is solicited.

AI Summary

Proper Officer's Authority to Summon Under Section 70 of CGST Act: Firm or Individual, Compliance Required A query was raised regarding the authority of a Proper Officer under Section 70 of the CGST Act, 2017, to summon individuals from different states to provide evidence or statements related to tax invoices or E-Way Bills under suspicious circumstances. An expert confirmed that officers have extensive powers to summon any person believed to hold relevant information, and such proceedings are considered judicial. Non-compliance can lead to prosecution under specific sections of the Indian Penal Code. Another query addressed whether summons should be issued to a firm or an individual, with clarification that it can be directed to either, depending on the situation.