https://www.taxtmi.com/acts?id=28398 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. en-us Thu, 29 Jun 2017 11:37:04 +0530 Tue, 04 Nov 2025 17:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28398 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. Act-Rules GST Thu, 29 Jun 2017 11:37:04 +0530 https://www.taxtmi.com/acts?id=28398