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of <h1>Section 70 GST Act & Rule 132: Authorized officers can summon individuals for evidence, akin to civil court procedures.</h1> Section 70 of the GST Act, along with Rule 132, empowers authorized officers to summon individuals to give evidence or produce documents during inquiries, similar to civil court procedures under the Code of Civil Procedure, 1908. Such inquiries are deemed judicial proceedings, and individuals summoned must attend and truthfully respond or produce required documents. Non-compliance can lead to prosecution under various sections of the Indian Penal Code and penalties under the CGST/SGST Act. The issuance of summons follows guidelines outlined in Circular No. 128/47/2019-GST and Instruction No. 03/2022-23.
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