Rule 132 of ‘Central Goods and Services Tax (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 Director General of [Anti-profiteering]$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).
$1. The words “Director General of Safeguards” substituted with the words “Director General of Anti-profiteering” vide Notification No. 29/2018 Central Tax dt. 6 July 2018 w.e.f. 12 June 2018.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.
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 (CBEC) 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).