https://www.taxtmi.com/acts?id=28706 The proper officer under the Delhi Goods and Services Tax Act may summon any person to give evidence or produce documents or other things for any inquiry in the same manner as a civil court under the Code of Civil Procedure; every such inquiry is deemed to be a judicial proceeding, attracting penal consequences for false evidence and related offences. en-us Fri, 30 Jun 2017 16:29:37 +0530 Wed, 19 Jul 2017 15:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28706 The proper officer under the Delhi Goods and Services Tax Act may summon any person to give evidence or produce documents or other things for any inquiry in the same manner as a civil court under the Code of Civil Procedure; every such inquiry is deemed to be a judicial proceeding, attracting penal consequences for false evidence and related offences. Act-Rules GST - States Fri, 30 Jun 2017 16:29:37 +0530 https://www.taxtmi.com/acts?id=28706