Section 70 lets the proper officer summon anyone — not only the taxpayer — to give evidence or produce documents in an inquiry, with the powers of a civil court. Statements made are evidence, and false statements are punishable because the inquiry is a judicial proceeding.
Key points
- Under section 70(1) of the CGST Act, 2017 the proper officer may summon any person whose attendance he considers necessary to give evidence or produce documents or things in an inquiry, as a civil court may under the Code of Civil Procedure.
- From 01.11.2024 those summoned must attend in person or through an authorised representative, as the officer directs, state the truth and produce what is required (section 70(1A)).
- The inquiry is a "judicial proceeding" for sections 193 and 228 of the Indian Penal Code (now the corresponding provisions of the Bharatiya Nyaya Sanhita, 2023) — false evidence and insult to the officer are punishable (section 70(2)).
- The Supreme Court upheld section 70 in Radhika Agarwal v Union of India (2025); a person summoned is not thereby an accused.
The provisions
70(1)–(2)Summons
Statutory text
(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).
* Enforced w.e.f. 1st July, 2017.
1. Inserted by section 135 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
- Circular 122/41/2019-GST — DIN on communications
- Circulars 249/06/2025-GST and 252/09/2025-GST — no DIN where a verifiable RFN or eOffice Issue number is borne
- CBIC Instruction 03/2022-23 (GST-Investigation), 17.08.2022 — guidelines for summons
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Who can be summoned under section 70 of the CGST Act?
- Any person whose evidence or documents the officer considers necessary in an inquiry — not only the taxpayer. From 01.11.2024 attendance may be in person or by an authorised representative, as the officer directs.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
A summons issued by a CBIC officer must carry a Document Identification Number (DIN) under Circular 122/41/2019-GST; one without a DIN is invalid unless the circular's exceptions apply and are recorded. Two later circulars relax this: a communication issued through the GST common portal and bearing a verifiable Reference Number (RFN) needs no DIN (Circular 249/06/2025-GST, 09.06.2025), nor does one issued through CBIC's eOffice bearing an Issue number verifiable online (Circular 252/09/2025-GST, 23.09.2025). These circulars bind central tax officers; State officers follow their own instructions. CBIC Instruction 03/2022-23 (GST-Investigation), 17.08.2022, asks officers to prefer letters for routine information, to avoid summoning senior management without cause, and to record reasons. A statement under section 70 may be relied on in proceedings, subject to the procedure in section 136 for its relevance. For the constitutional challenge and safeguards, see section 69.