Provisions under Rule 148 of CGST Rules, 2017 relating to “Prohibition against Bidding or Purchase by Officer”:
CGST Rule 148: Prohibition against Bidding or Purchase by Officer (Chapter XVIII: DEMANDS AND RECOVERY) [*1]
No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.
Notes (History of Amendments in Bare Text):
1. CGST Rule 148 introduced vide Notification 15/2017, effective 01/07/2017.
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