Sec 70 – Power to summon persons to give evidence and produce documents

70.1.    Introduction
This provision deals with exercise of powers to issue summons for giving evidence and for production of documents

70.2.    Analysis
In any inquiry which such officer is making for any of the purposes of this Act, the Proper officer shall have power to summon any person, whose attendance is considered necessary, either to give evidence or to produce a document or any other thing.
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
Scope of word “Summon” under Sec 70 is for “Any Enquiry”. Authorised Officer is not empowered under Sec 70 to retain the documents for which summon were issued. It has been held by high court in T.T.V Dinkaran v. Enforcement Officer 1995 (80) E.L.T. 745 that where summon did not mention the nature of investigation therein, it will be valid since mentioning the details about investigation may alter the person concerned to manipulate his record.
70.3.    Comparative review
Name of Statute     Central     Excise Act 1944     Finance     Act
1994     Custom 1962     Act     State Vat Laws
Section
Reference     Sec 14     Sec     14     of
Central Excise Act read with
Sec 83 of Finance Act
1994     Sec 108         Similar powers are conferred under the
State Vat laws.
70.4.    FAQs
Q1.     Who can issue summons and for what purpose?
Ans.  Proper officer under this Act can summon to any person whose attendance is considered necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of the GST Law.