Provisions under Rule 132 of CGST Rules, 2017 relating to “Power to Summon Persons to give Evidence and Produce Documents (Anti-Profiteering)”:
CGST Rule 132: Power to Summon Persons to give Evidence and Produce Documents (Chapter XV: Anti-Profiteering) [*1]
(1) The Authority [*3], Director General of Anti-profiteering [*2], 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).
Notes (History of Amendments in Bare Text):
1. CGST Rule 132 introduced vide Notification 10/2017, effective 01/07/2017.
2. In sub-rule (1), the text “Director General of Safeguards” substituted with the text “Director General of Anti-profiteering” from 12/06/2018 vide Notification 29/2018.
3. In sub-rule (1), the text “Authority,” inserted before the text “Director General of Anti-profiteering” from 28/06/2019 vide Notification 31/2019.
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