Power to summon persons to give evidence and produce documents of Anti Profiteering Committee

Rule-132 of CGST Rules 2017

Pow­er to sum­mon per­sons to give evi­dence and pro­duce documents.- 

(1) The Direc­tor Gen­er­al of Safe­guards, 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).