vishnu shakya 17 January 2020

can assessment officer demand to produce the any documents as evidence which is not defined in act. To maintain

Dear Members!
Pls let me know can a assessment officer demand the any documents as evidence in respect of authenticity of transaction. which is not defined to maintain in act. whereas section 70 of the act. empower the officer to summon an person to give evidence or to produce documents.

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Quick Summary

This discussion explores whether a GST assessment officer can request documents as evidence that are not explicitly listed in the GST Act 2017. While Section 70 of the Act empowers officers to summon individuals and request documents, the question remains about the scope of these demands when specific record-keeping isn't mandated by law. The conversation seeks clarification on the extent of an officer's authority in such situations.