CGST Rule 132 – Power to summon persons to give evidence and produce documents [Updated 2019]

CGST Rule 132 – Power to summon persons to give evidence and produce documents

Rule 132 (1)

The [1][Director General of Anti-profiteering], or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have power in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908 (5 of 1908).

Rule 132 (2)

Every such inquiry referred to in sub-rule (1) shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of 1860).


[1] Substituted for the words “Director General of Safeguards” by the Central Goods and Services Tax (Seventh Amendment) Rules, 2018 w.e.f. 12.06.2018 – Date of Amendment : 06-07-2018, Effective from : 12-06-2018, Retrospective Effect : Yes

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