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

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

(updated as on 15.11.2017)

(1) TheDirector General of Safeguards, or an officer authorised by him in this behalf, shall bedeemed to be the proper officer to exercise the power to summon any person whoseattendance he considers necessary either to give evidence or to produce a document or anyother thing under section 70 and shall have power in any inquiry in the same manner, asprovided 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 judicialproceedings within the meaning of sections 193 and 228 of the Indian Penal Code (45 of1860).

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CHAPTER XV

ANTI-PROFITEERING

Chapter XV of CGST Rules, 2017 consists of sixteen rules relating to ANTI-PROFITEERING under the GST regime. All this rules are available for your ready reference. Rule 122 :Constitution of the Authority Rule 123 :Constitution of the Standing Committee and Screening Committees Rule 124 :Appointment, salary, allowances and other terms and conditions of service ofthe Chairman and Members of the Authority Rule 125 :Secretary to the Authority Rule 126 : Power to determine the methodology and procedure Rule 127 : Duties of the Authority Rule 128 : Examination of application by the Standing Committee and ScreeningCommittee Rule 129 : Initiation and conduct of proceedings Rule 130 : Confidentiality of information Rule 131 : Cooperation with other agencies or statutory authorities Rule 132 : Power to summon persons to give evidence and produce documents Rule 133 : Order of the Authority Rule 134 : Decision to be taken by the majority Rule 135 : Compliance by the registered person Rule 136 : Monitoring of the order Rule 137 : Tenure of Authority

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