Section 70 of CGST Act: Power to Summon Persons to Give Evidence and Produce Documents
Section 70 of the Central Goods and Services Tax Act, 2017 empowers the proper officer to summon a person whose attendance is considered necessary to give evidence or to produce documents or any other thing during a GST inquiry. The provision gives the inquiry a formal evidentiary character and requires the summons power to be exercised for a genuine inquiry and for a necessary purpose.
Updated for current GST practice and criminal-law references as applicable in 2026.
Section 70 - statutory rule and meaning
Section 70(1): Summoning a person
The proper officer may summon any person whose attendance the officer considers necessary to give evidence, produce a document, or produce any other thing in an inquiry. The power is exercisable in the same manner as the corresponding power of a civil court under the Code of Civil Procedure, 1908.
Section 70(2): Inquiry treated as a judicial proceeding
The inquiry under sub-section (1) is deemed to be a judicial proceeding for the penal provisions referred to in the CGST Act. The enacted text refers to sections 193 and 228 of the Indian Penal Code, 1860.
In practical terms, Section 70 is an investigation and evidence-gathering provision. It may be used to secure personal attendance where evidence is required, or to require production of books, records, electronic material, correspondence or other relevant things. The officer must be a proper officer under the CGST Act and the attendance or production sought must relate to an inquiry under the Act.
Scope and limits of the power under Section 70
The expression "any person" is broad and is not confined to the registered taxable person. Depending on the facts of an inquiry, a summons may therefore be directed to an employee, director, accountant, supplier, recipient, transporter, intermediary or another person who may possess relevant evidence or documents.
At the same time, the statutory power is not intended to be mechanical. CBIC Instruction No. 03/2022-23 (GST-Investigation), dated 17 August 2022, specifically emphasizes careful and judicious use of summons. The instruction was issued after instances of senior company officials being summoned routinely and statutory records such as GSTR-1 and GSTR-3B being called for even though such records were available online.
CBIC guidelines on issuance of GST summons
The CBIC summons instruction is important for both officers and taxpayers. Its practical safeguards include the following:
- Summons should be issued only where justified in an inquiry and where attendance is considered necessary.
- Before issuing summons, the officer should consider whether the required information can be obtained through a requisition letter.
- Senior management officials such as CMD, MD, CEO and CFO should not ordinarily be summoned merely because of their position. Their attendance may be sought where the investigation indicates their involvement and the facts require it.
- Information or statutory records already available on the GST portal should ordinarily not be called for again through summons.
- Repeated summons should be avoided as far as practicable, and service of earlier summons should be ensured before further coercive steps are considered.
- The exemptions recognized by sections 132 and 133 of the Code of Civil Procedure, 1908 should be kept in view where applicable.
What should a person do after receiving a GST summons?
- Check the issuing authority and particulars. Read the summons carefully, including the officer, date, place, subject and documents required.
- Preserve relevant records. Do not destroy, alter or conceal records connected with the inquiry.
- Identify what is actually required. Separate documents specifically requested from material that is unrelated to the inquiry.
- Attend or seek a justified change of date. Non-attendance without sufficient reason can have legal consequences.
- Give accurate information. Since the inquiry has the status specified in Section 70(2), knowingly false evidence can create separate penal consequences.
- Review a recorded statement carefully before signing. Ensure that the statement accurately records the answers given and seek correction of any material error before signing.
Why is the Section 70 inquiry called a judicial proceeding?
Section 70(2) expressly deems the inquiry to be a judicial proceeding for the provisions stated in the CGST Act. The statutory text refers to IPC section 193, dealing with punishment for false evidence, and IPC section 228, dealing with intentional insult or interruption to a public servant sitting in a judicial proceeding.
The Bharatiya Nyaya Sanhita, 2023 came into force on 1 July 2024 and replaced the Indian Penal Code subject to its repeal and savings framework. The broadly corresponding BNS provisions are section 229 (punishment for false evidence) and section 267 (intentional insult or interruption to a public servant sitting in a judicial proceeding). The wording of Section 70(2) of the CGST Act should nevertheless be read from the current official statutory text when applying it to a particular case.
Related provisions of the CGST Act
| Provision | Relevance to Section 70 summons |
|---|---|
| Section 67 | Inspection, search and seizure powers may operate alongside an investigation in which evidence is sought. |
| Section 69 | Deals with the statutory power to arrest in specified circumstances. |
| Section 71 | Deals with access to business premises for audit, scrutiny, verification and checks. |
| Section 122(3)(d) | Provides for penalty where a person fails to appear before the officer of central tax when issued a summons to give evidence or produce a document in an inquiry. |
| Section 136 | Deals with relevancy, in specified circumstances, of statements made and signed by a person appearing in response to a Section 70 summons. |
| Section 169 | Sets out recognized modes for service of decisions, orders, summons, notices and other communications under the Act or Rules. |
Frequently asked questions
Can a GST officer summon a person who is not registered under GST?
Yes. Section 70 uses the expression "any person." The essential requirement is that the proper officer considers the person's attendance necessary for giving evidence or producing a document or other thing in an inquiry under the Act.
Can documents be requested without personal attendance?
Section 70 permits a summons for evidence or production of documents or other things. CBIC has also advised officers to consider whether a requisition letter may suffice instead of using summons, depending on the circumstances.
Can top company officials be summoned routinely?
CBIC has cautioned against routinely summoning senior management merely for material or documents. Their attendance should be linked to the requirements of the investigation and their involvement in the decision-making or facts under inquiry.
What happens if a summons is ignored?
Ignoring a duly served summons can expose the recipient to consequences under the CGST Act and other applicable law. CBIC's instruction states that after reasonable opportunity and proper service, appropriate complaint proceedings may be considered in cases of continued non-compliance.
Official references
For authoritative and updated text, readers should verify the law and departmental instructions from the official sources linked in the sidebar, particularly India Code and the CBIC GST portal.