Power to summon persons to give evidence and produce documents :
The proper officer under the 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 prescribed in the case of civil court under the provisions of Code of Civil Procedure- section 70(1) of CGST Act.
Enquiry is judicial proceeding – Every such inquiry under section 70(1) shall be deemed to be a “judicial proceeding” within the meaning of section 193 and section 228 of the Indian Penal Code, 1860- section 70(2) of CGST Act.