Section 70 – GST – States – INSPECTION, SEARCH, SEIZURE AND ARREST – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 70. Power to summon persons to give evidence and produce documents.- (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
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