Power to summon persons to give evidence & produce documents under Section 70 of the CGST Act, 2017
GST: Power to summon persons to give evidence & produce documents. Power to summon persons to give evidence & produce documents under Section 70 of the CGST Act, 2017 Pursuant to Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) Proper Officer(s) under the law have the 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. Earlier (i.e. before GST) summoning authority needed to approach the civil court through their lawyer after giving intimation to the senior authorities for the execution of summons against the taxpayer. Now there is no need to go to Civil Court for the execution of summoning in case of deliberate defiance by the summoned taxpayers. Further, there should also be exercised caution and restraint against frivolous use of this provision. This should be used after due justification and as a measure of last resort in cases of deliberate