Section 70 – Acts – INSPECTION, SEARCH, SEIZURE AND ARREST – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 70 – 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 of a civil court under the provisions of the Code of Civil Procedure,19
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