Section 70
Power to summon persons to give evidence and produce documents.
GST
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 70 of Central Goods And Services Tax Act, 2017
Power to summon persons to give evidence and produce documents.
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
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