This rule was made and amended vide the following notifications
• Central Tax Notification No. 29/2018 (dated 6th July 2018)
• Central Tax Notification No. 31/2019 (dated 28th June 2019)
(1) The 1
Director General of Safeguards
2Authority 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 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).
1 Substituted in Central Goods and Services Tax (Seventh Amendment) Rules, 2018, vide Notification No.
29/2018 Central Tax (dated 6th July 2018)
2 Inserted in Central Goods and Services Tax (Fourth Amendment) Rules, 2019, vide Notification No.31/2019 Central Tax (dated 28th June 2019)