Section 70 – Power to Summon Persons to Give Evidence and Produce Documents
Section 70 of CGST Act, 2017 – Power to Summon Persons to Give Evidence and Produce Documents
Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant
1. Objective of Section 70
Section 70 empowers GST officers to summon any person to give evidence or produce documents during inquiry proceedings.
This provision enables:
- Collection of evidence
- Recording of statements
- Verification of transactions
It is an investigative power, not a punitive one.
2. Statutory Provision – Section 70
Section 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.
Section 70(2):
Every such inquiry shall be deemed to be
a judicial proceeding
within the meaning of sections 193 and 228 of the Indian Penal Code.
3. Nature of Summons under GST
Summons under Section 70:
- Are legally binding
- Must be complied with
- Carry penal consequences if ignored
However, summons are not meant for harassment.
4. Who Can Be Summoned?
Any person including:
- Taxpayer
- Director / Partner / Proprietor
- Employee or accountant
- Transporter or supplier
- Any third party having relevant information
5. Purpose of Summons
Summons may be issued for:
- Recording statement
- Verification of books of accounts
- Confirmation of transactions
- Inquiry into tax evasion or ITC fraud
6. Legal Effect of Statement Given
Statements recorded under Section 70:
- Are treated as evidence
- Have judicial value
- Can be relied upon in proceedings
False statements may attract:
- Section 193 IPC – Punishment for false evidence
- Section 228 IPC – Intentional insult or interruption
7. Rights of Person Summoned
A person summoned has the right to:
- Know the purpose of summons
- Seek reasonable adjournment
- Be treated with dignity
Presence of advocate is not as of right during questioning, but consultation may be allowed.
8. Judicial Guidelines on GST Summons
Courts have held that:
- Summons should not be issued casually
- Senior citizens and professionals should be summoned only when necessary
- Repeated summons without reason are illegal
- Summons cannot be used for recovery pressure
9. Summons vs Arrest
- Section 70: Inquiry and evidence collection
- Section 69: Arrest for serious offences
Summons is the normal rule; arrest is the exception.
10. Consequences of Non-Compliance
Failure to comply with summons may result in:
- Penalty under GST law
- Prosecution under IPC provisions
- Adverse inference in proceedings
11. Related Provisions
12. Professional Insight
Section 70 is the foundation of GST investigation. Most cases can be resolved at the summons stage itself through proper cooperation and documentation. Statements should be given carefully, truthfully, and with full understanding of facts.
Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position as applicable till date. Summons powers must be exercised reasonably and in accordance with judicial discipline.
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