Section 132: Power to summon persons to give evidence and produce documents

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(1)The [Authority,]217 Director General of [Anti-profiteering]218, 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).

Where this provision sits

Act	Central Goods and Services Tax Rules-Part-A dated 09.10.2019
Section	132
Marginal note	Power to summon persons to give evidence and produce documents
Jurisdiction	Central
Status	In force as published by the source

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