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 ...