CGST Act 2017 Section 70: Power to Summon (2026)

Explainer · GST · Investigation

Updated for 2026 · Claw Editorial

Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act) is the power that lets a GST officer call a person in. It says the proper officer can summon any person whose attendance is needed to give evidence or to produce a document in an inquiry, in the same way a civil court summons a witness under the Code of Civil Procedure, 1908. The key feature is that such an inquiry is treated as a judicial proceeding. That means giving false evidence, or refusing to answer, is itself an offence. This explainer sets out what Section 70 covers, the judicial-proceeding status and its new criminal-code mapping, the duty to attend, and how a summons differs from an arrest. Last verified October 2026.

01What Section 70 says

The marginal note to Section 70 is "Power to summon persons to give evidence and produce documents". Sub-section (1) gives the proper officer the power to summon any person whose attendance he considers necessary, either to give evidence or to produce a document or any other thing, in an inquiry under the Act. The power is exercised in the same manner as provided in the case of a civil court under the Code of Civil Procedure, 1908.

Section 70 is an investigation tool. It is commonly used during inquiries into tax evasion, fake invoicing and wrongful input tax credit, alongside the search and seizure powers in the Act.

02A summons is backed by law

Sub-section (2) of Section 70 provides that every such inquiry shall be deemed to be a judicial proceeding. This is an important status. It means the inquiry is treated like a proceeding in court for the limited purpose of certain offences, so a person who gives false evidence, or who intentionally insults or interrupts the officer conducting it, can be prosecuted.

In short, a GST summons is not a casual request. Statements are recorded on oath, and lying on oath or refusing to cooperate carries its own consequence under the criminal law.

03The IPC to BNS mapping

Section 70(2) deems the inquiry a judicial proceeding "within the meaning of sections 193 and 228 of the Indian Penal Code". Those two IPC sections dealt with giving false evidence and with insulting or interrupting a public servant in a judicial proceeding.

The Indian Penal Code was replaced by the Bharatiya Nyaya Sanhita, 2023 (BNS) from 1 July 2024. So the reference now has to be read with the matching BNS provisions.

The substance is unchanged. Giving false evidence in a GST inquiry, or disrupting it, remains an offence. Only the section numbers in the criminal code have moved.

04The duty to attend and answer

A person who is summoned is bound to attend, either in person or through an authorised representative where allowed, and to state the truth on the subject of the inquiry and produce the documents asked for. A new sub-section (1A) was added to make this duty explicit, requiring the summoned person to attend and to state the truth.

Failing to attend without a valid reason, or refusing to produce documents, can lead to a complaint being filed with a magistrate for the relevant offence of not obeying a lawful summons. Repeated non-attendance is treated seriously by the department.

05A summons is not an arrest

Being summoned under Section 70 does not mean you are being arrested. A summons asks you to appear and give evidence or documents. Arrest is a separate power under Section 69, used only for specified serious offences and subject to its own conditions.

It is sensible to take a summons seriously, keep a record of what documents are produced, and take advice before a statement is recorded, because the statement is on oath in a proceeding that is deemed judicial.

06Practical points on responding

When you receive a summons, check who issued it, the inquiry it relates to, and the date and documents required. Appear on the date given, or seek an adjournment in writing with a genuine reason if you cannot. Carry the documents in an organised way, and answer truthfully, because the statement is recorded on oath.

Many GST summons arise out of a wider demand or penalty proceeding. For how demands are raised and answered, see Section 74 on demands involving fraud, and to follow a notice or inquiry from issue to order, see GST litigation and notice tracking.

07Where Claw fits

Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.

How far the summons power under Section 70 reaches, from who can be summoned to how statements are treated and when a summons can be challenged, is shaped by case law. Claw lets you search more than 30 crore judgments and orders, with Supreme Court rulings from 1950 and High Court rulings from 1990, in under 5 seconds, so you can find how courts have read Section 70 on facts close to yours. You can also track a live GST matter, with its orders and hearings, by party or advocate name across 9,102 courts, benches and forums.

Claw does not use the documents you upload to train its AI models. Create a free Claw account to research Section 70 and to follow a pending matter. To search the wider body of law, see case search across Indian courts.

08Sources and further reading

• CBIC GST (official CGST Act and rules): cbic-gst.gov.in
• India Code (bare text of the CGST Act, 2017): indiacode.nic.in
• GST Council: gstcouncil.gov.in
• Claw: clawlaw.in

This explainer is general information, not legal advice. The law changes through amendments and judgments, so check the current text and take advice from a tax professional or advocate before you act.

09Frequently asked questions