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IndiaAuditLens Law Library

Rule 148 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter XVIII, Demands and Recovery

At a glance

Bars, duties and time limits

  • 148An officer or other person performing duties connected with the sale cannot directly or indirectly bid for, acquire or attempt to acquire an interest in the property sold.

Rule 148 bars an officer or other person with duties connected to a sale under this Chapter from bidding for or acquiring an interest in the property sold. The restriction applies to direct and indirect participation and also covers an attempt to acquire an interest. Its scope follows the person’s connection with duties relating to that sale.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 148, verbatim (show)

Rule 148. Prohibition against bidding or purchase by officer. -

No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Duty-holder participation prohibition 148

Questions to answer on the file8 questions
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Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 148. Prohibition against bidding or purchase by officer". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links