Section 70 of CGST Act, 2017 : Section 70: Power To Summon Persons To Give Evidence And Produce Documents
CGST Act, 2017
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Explanation using Example
Imagine a scenario where the GST authorities are investigating a case of tax evasion by a company. The proper officer, who is in charge of the investigation, suspects that Mr. Sharma, the Chief Accountant of the company, has information and documents that are crucial for the investigation. Using the powers granted by Section 70 of The Central Goods and Services Tax Act, 2017, the officer issues a summons t...
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