Rule 132 - Power to summon persons to give evidence and produce documents

132. Power to summon persons to give evidence and produce documents.[1]

(1) The [2][Authority] [3][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] This Rule was inserted by CGST(2nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Words inserted by Rule 16 of The CGST(4th A)R, 2019 Notification No. 31/2019-Central Tax dt. 28-06-2019 wef 28-06-2019.

[3] Substituted for words “Directorate General of Safeguards” by Rule 2(iii) of The CGST(7th A)R, 2018 vide Notification No. 29/2018-Central Tax dt. 06-07-2018 wef 12-06-2018.

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