Chapter - XV of CGST Rules, 2017
ANTI-PROFITEERING
RULE 132. Power to summon persons to give evidence and produce documents (corresponding section 171)
(1) The 2[Authority] 1[Director
General of Anti-profiteering] [helldod old[Director General of Safeguards] helldod], 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.substituted Vide:- Notification No. 29/2018-Central Tax Dt.06/07/2018-[Para 2(v)]
2.Inserted vide:
Notification No.31/2019-Central Tax
,Dt. 28/06/2019-[Para 16].