Saturday, March 19, 2022

Rule 132 of CGST Rules 2017

Power to summon persons to give evidence and produce documents.-

(1)The [Authority,]293 Director General of [Anti-profiteering]294, 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).

(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).

Amendmends made to Rule 132 of CGST Rules 2017

293 Inserted vide Notf no. 31/2019 – CT dt. 28.06.2019

294 Substituted for the word "Safeguards" vide Notf no. 29/2018-CT dt. 06.07.2018 [w.e.f 12.06.2018]