(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 (Act No. 5 of 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 (Act No. 45 of 1860) of the Indian Penal Code.
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Section 70
Power to Summon Persons to Give Evidence and Produce Documents
The Uttar Pradesh Goods and Services Tax Act, 2017