section 25
Amendment of section 70
The Uttarakhand Goods and Services Tax (Amendment) Act, 2025Tax202533 sections
Statutory text
In section 70 of the Principal Act, after sub-section (1), the following sub-section shall be inserted, namely: - "(1A) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statement or produce such documents and other things as may be required.".
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