Power to summon persons to give evidence and produce documents
Rule 132 of the Central Goods and Services Tax Rules, 2017 deals with power to summon persons to give evidence and produce documents. The [Authority,] [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 un The Act came into force on 22 Jun 2017.
(1) The 1 [Authority,] 2 [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).
Amendment notes
1. Inserted vide Notification No. 31/2019 - CT dated 28.06.2019.
2. Substituted (w.e.f. 12.06.2018) by Notification No. 29/2018-C.T. , dated 06.07.2018.
Rule 132, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Rule 132
What does Rule 132 of the Central Goods and Services Tax Rules deal with?
Rule 132 of the Central Goods and Services Tax Rules is headed "Power to summon persons to give evidence and produce documents". The [Authority,] [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 un
How do I find court cases under Rule 132 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 132, rule 132 CGST Rules 2017, rule 132 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 132 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 70 (1 [****]), Indian Penal Code 193 (Punishment for false evidence), Indian Penal Code 228 (Intentional insult or interruption to public servant sitting in judicial proceeding), so none of them can safely be read on its own.
When did Rule 132 of the Central Goods and Services Tax Rules come into force?
Rule 132 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 132, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.