https://www.taxtmi.com/acts?id=23229 A duly authorised CGST/SGST officer may summon any person to give evidence or produce specified documents or all documents of a described class in that person's possession or control; summoned persons must attend in person or by authorised representative, state the truth when examined, and produce required documents. Exemptions under sections 132 and 133 of the Code of Civil Procedure apply, and such inquiries are deemed a judicial proceeding within sections 193 and 228 of the Indian Penal Code. en-us Mon, 28 Nov 2016 11:47:37 +0530 Mon, 28 Nov 2016 18:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23229 A duly authorised CGST/SGST officer may summon any person to give evidence or produce specified documents or all documents of a described class in that person's possession or control; summoned persons must attend in person or by authorised representative, state the truth when examined, and produce required documents. Exemptions under sections 132 and 133 of the Code of Civil Procedure apply, and such inquiries are deemed a judicial proceeding within sections 193 and 228 of the Indian Penal Code. Act-Rules Bills Mon, 28 Nov 2016 11:47:37 +0530 https://www.taxtmi.com/acts?id=23229