Power to summon persons to give evidence and produce documents
Rule 132 of the CGST Rules
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The Authority and the Director General have the section 70 power to summon a person to give evidence or produce documents, and such an enquiry is a judicial proceeding under the Penal Code.
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The exact words of the law
744 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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).
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2019-06-28 · Inserted
31/2019-CTdated
Inserted vide Notification No. 31/2019 – CT dated 28.06.2019.
2018-06-12 · Substituted
29/2018-C
Substituted (w.e.f. 12.06.2018) by Notification No. 29/2018-C.T. , dated 06.07.2018.
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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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