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Power to summon persons to give evidence and produce documents

Section 63 - Draft-Bills-Reports - INSPECTION, SEARCH, SEIZURE AND ARRES - Goods and Services Tax - Section 63 - 63. (1) Any [CGST/SGST officer], duly authorised by the competent authority in this behalf, shall have power to summon any person whose a .....

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oduction of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned. (3) All persons so summoned shall be bound to attend, either in .....

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