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, Director 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).
1. Sub-rule (1) amended vide Notification No. 29/2018 Central Tax dt. 6 July 2018 w.e.f. 12 June 2018, whereby the words “Director General of Safeguards” substituted with the words “Director General of Anti-profiteering”.
2. Sub-rule (1) further amended vide Notification No. 31/2019 Central Tax dt. 28 June 2019, whereby the word “Authority” inserted before the words “Director General of Anti-profiteering”.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).
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