Section 70: Power to summon persons to give evidence and produce documents

Q: What does Section 70 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 70 GST pertains to "Power to summon persons to give evidence and produce documents". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 70 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs power to summon persons to give evidence and produce documents. As verified on 19 May 2026.

Q: Is Section 70 GST still in force?

Yes, Section 70 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 70 GST?

धारा 70 GST is the Devanagari Hindi reference for Section 70 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 70 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs power to summon persons to give evidence and produce documents. As verified on 19 May 2026.

Q: What is Dhara 70 GST?

Dhara 70 GST is the Roman Hindi reference for Section 70 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 70 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs power to summon persons to give evidence and produce documents. As verified on 19 May 2026.

Q: How to cite Section 70 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 70, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, § 70 (India).

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(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.

(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.