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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GST anti-profiteering: Authority and DG can summon persons and compel documents; inquiries treated as judicial proceedings.</h1> Rule 132 authorises the Authority, the Director General of Anti profiteering or an authorised officer to summon persons to give evidence and produce documents in anti profiteering inquiries, and grants them civil court powers under the Code of Civil Procedure; such inquiries are deemed judicial proceedings for purposes of criminal provisions on false evidence.

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