Rule 132
Power to summon persons to give evidence and produce documents
GST
Anti – Profiteering
Rule 132 of Central Goods and Services Tax Rules, 2017
132. Power to summon persons to give evidence and produce documents.-
(1) The 2[Authority,] 1[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
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