Section 132: Power to summon persons to give evidence and produce documents

Q: What does Section 132 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 132 TCAAR pertains to "Power to summon persons to give evidence and produce documents". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 132 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs power to summon persons to give evidence and produce documents. As verified on 19 May 2026.

Q: Is Section 132 TCAAR still in force?

Yes, Section 132 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 132 TCAAR?

धारा 132 TCAAR is the Devanagari Hindi reference for Section 132 of the The CGST (Assessment and Audit) Rules, 2017. Section 132 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs power to summon persons to give evidence and produce documents. As verified on 19 May 2026.

Q: What is Dhara 132 TCAAR?

Dhara 132 TCAAR is the Roman Hindi reference for Section 132 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 132 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs power to summon persons to give evidence and produce documents. As verified on 19 May 2026.

Q: How to cite Section 132 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 132, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, § 132 (India).

Law on Tips Editorial Board

(1)

The [Authority,] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.] [Director General of Anti-profiteering] [Substituted 'Director General of Safeguards' by Notification No. G.S.R. 611(E), dated 6.7.2018 (w.e.f. 19.6.2017).], 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).