Section 70 of Rajasthan GST is within the competence of legislature: HC

S.K. Metal Vs Assistant Commissioner (Rajasthan High Court) Section 70 (Power to summon persons to give evidence and produce documents) of Rajasthan Goods and Service Tax Act, 2017 is within the competence of legislature and not opposed to any of the fundamental rights or other provisions of the Constitution of India As per sub-Section (1) of Section 70 the proper officer would have the power to summon any person whose attendance is considered necessary either to give evidence or to produce documents or any other thing in any enquiry in the same manner, as provided in the case of civil court u...