Section 70: Power of Summon

Harsh Kaushik , Last updated: 30 March 2023  
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What does Section 70 Say? Section 70 of the CGST ACT 2017 empowers the Proper Officer(PO) to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing as required in an inquiry. Now let us understand the word Summon The Wor

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Published by

Harsh Kaushik
(student)
Category Income Tax   Report

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