Power to summon persons to give evidence and produce documents
Section 63
Bill
INSPECTION, SEARCH, SEIZURE AND ARRES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
63. Power to summon persons to give evidence and produce documents
(1) Any [CGST/SGST officer], duly authorised by the competent authority in this behalf, 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 which such officer is making for any of the purposes of this Act.
(2) A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or thing
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =