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Power to summon persons to give evidence and produce documents

Section 82 - INSPECTION, SEARCH, SEIZURE AND ARRES - Goods and Services Tax - Section 82 - 82. (1) Any [CGST/SGST officer], duly authorised by the competent authority in this behalf, 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 which such officer is making for any of the purposes of this Act. (5) A summons to produce documents or other things may be for the production of certain sp .....

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