Rule 132 of CGST Rules 2017: Power to Summon Persons to give Evidence and Produce Documents (Anti-Profiteering)

Provisions under Rule 132 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Power to Summon Persons to give Evidence and Produce Documents (Anti-Profiteering)”, are as under:

CGST Rule 132: Power to Summon Persons to give Evidence and Produce Documents (Chapter-XV: Anti-Profiteering) 

(1) The Authority [text inserted from 28/06/2019: refer Note 2], Director General of Safeguards Director General of Anti-profiteering [text substituted from 12/06/2018: refer Note 1], 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).

Amendments History:

1. The text ‘Director General of Safeguards’ substituted with the text ‘Director General of Anti-profiteering’ from 12/06/2018 vide Notification 29/2018.

2. In sub-rule (1) the text ‘Authority’ inserted from 28/06/2019 vide Notification 31/2019.

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