Power to summon persons to give evidence and produce documents
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 70 of the Central Goods and Services Tax Act, 2017 deals with power to summon persons to give evidence and produce documents. 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 Pr The Act was enacted on 12 Apr 2017.
(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).
1[(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).
Section 70, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
-
Gagandeep Singh v. State of Himachal Pradesh
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 23.06.2025 (order-10.pdf): Prosecution for fraudulent ITC under s.132 via private complaint before Magistrate; because s.132 imprisonment may extend to five years, trial is as warrant case under CrPC Ch.XIX-B (s.244 pre-charge evidence) — Magistrate correctly ordered prosecution evidence; quash refused.
On this section: s.70 power to summon evidence/documents used in fake-supplier ITC probe; failure of summoned suppliers to exist supports complaint; quash declined.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 70
What have the courts held on Section 70 of the Central Goods and Services Tax Act?
Gagandeep Singh v. State of Himachal Pradesh (23 Jun 2025) is the leading judgment on this section among those set out below: s.70 power to summon evidence/documents used in fake-supplier ITC probe; failure of summoned suppliers to exist supports complaint; quash declined.
How do I find court cases under Section 70 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 70, section 70 CGST Act, section 70 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Gagandeep Singh v. State of Himachal Pradesh (23 Jun 2025).
What should I read with Section 70 of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on Indian Penal Code 228 (Intentional insult or interruption to public servant sitting in judicial proceeding), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Circular No. 3/3/2017 - GST dated 05.07.2017 (2017).
When was Section 70 of the Central Goods and Services Tax Act enacted?
Section 70 of the Central Goods and Services Tax Act, cited as CGST Act 70, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.