Power to call for information
Section 151, CGST Act
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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Section 151 empowers the Commissioner to call for INFORMATION for the purposes of the Act.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The Commissioner may call for information from any person; the 2021 amendment widened it beyond statistics, and the information must still be used consistently with section 152 – it cannot be published or used against the person without a hearing.
The exact words of the law
300 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/s.leela Enterprises v. Assistant Commissioner (ST)
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M/s.Vasudeva Reddy v. Assistant Commissioner (ST)
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M/s.Gee Kay Steel Corporation, v. The Assistant Commissioner (ST),
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M/s. Sita Devi Vundavalli v. Assistant Commissioner (ST)
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M/s.Srinivasa Automotives v. The Assistant Commissioner (ST)
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M/s. Golechha And Sons, v. The State Tax officer 2,
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M/s. Vin Plast, v. Assistant Commissioner (ST),
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M/s. Dura Plast Industries v. Assistant Commissioner (ST)
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59 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-01-01 · Substituted
39/2021-C.T.
Substituted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T. , dated 21st December, 2021) by s. 119 of The Finance Act, 2021 (No. 13 of 2021) dated …
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
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