Rule 132 CGST Rules 2017

Summary of  Rule 132 CGST Rules 2017

( Rule 132 CGST Rules 2017 explains Power to summon persons to give evidence and produce documents and is covered in Chapter XV  – Anti-Profiteering  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 and amended by  CGST (Seventh Amendment) Rules 2018)

Rule 132 CGST Rules 2017

Power to summon persons to give evidence and produce documents

132. (1) The ¹[Directorate 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).

(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 on Amendment in Rule 132 CGST Rules 2017

1. in rule 132, in sub-rule (1), for the words “Director General of Safeguards”, the words
   “Director General of Anti-profiteering” substituted by CGST (Seventh Amendment) Rules 2018 Vide Notification No. 29/2018 Central Tax Dated 6th July, 2018

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