CGST Rules Rule 132 — Tenure of Authority
CGST Rules, 2017 · Tenure of Authority
Quick Answer
Rule 132 of the CGST Rules, 2017 governs Tenure of Authority. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 132 CGST: Tenure of Authority — eligibility, conditions, case laws and compliance impact under Indian tax law.
(1)The Authority,1 Director General of Anti-profiteering2, 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).
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12Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
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.