TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Rule 132 Empowers GST Authority to Summon for Evidence in Inquiries, Treated as Judicial Proceedings under IPC.</h1> Rule 132 of the Central Goods and Services Tax Rules, 2017 grants the Authority, Director General of Anti-profiteering, or an authorized officer the power to summon individuals to provide evidence or produce documents deemed necessary for an inquiry. This authority is exercised similarly to civil courts under the Code of Civil Procedure, 1908. Such inquiries are considered judicial proceedings under sections 193 and 228 of the Indian Penal Code. Amendments to this rule include changes to the titles and roles of the involved authorities as per notifications in 2018 and 2019.
TaxTMI 
TaxTMI 
