Chapter XIV - Inspection, search, seizure and arrest
Section 70
Section 70: Power to summon persons to give evidence and produce documents
Section 70 lets a proper officer summon a person for evidence or documents in a GST inquiry, with attendance and truth-telling duties.
On this page
Need advice on Section 70?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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, 1908 (5 of 1908).
(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required.
(2) Every such inquiry referred to in sub-section (1) shall be deemed to be a “judicial proceedings” within the meaning of section 193 and section 228 of the Indian Penal Code (45 of 1860).
Introduction
A summons can seek attendance, evidence and documents. The amended Act also addresses appearance in person or through an authorised representative as directed by the officer.
Key takeaways
Summons scope
The proper officer may summon a person considered necessary to give evidence or produce documents or other things in an inquiry.
Attendance and truth
The person summoned must attend personally or by authorised representative as the officer directs, state the truth and provide required material.
Judicial proceeding
The inquiry is deemed a judicial proceeding for the specified Penal Code provisions.
Summons scope
The proper officer may summon a person considered necessary to give evidence or produce documents or other things in an inquiry.
Attendance and truth
The person summoned must attend personally or by authorised representative as the officer directs, state the truth and provide required material.
Judicial proceeding
The inquiry is deemed a judicial proceeding for the specified Penal Code provisions.
Practical checklist
Do
- Verify the summons, officer and requested records.
- Preserve and organise responsive documents.
- Attend in the directed manner and keep a record of what is supplied.
Avoid
- Assume the power applies without checking its rank, authorisation and statutory conditions.
Frequently asked questions
Can a summoned person always send a representative?
The amended subsection (1A) allows in-person or representative attendance as the officer directs; follow the summons.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026