Section 148: Prohibition against bidding or purchase by officer

Q: What does Section 148 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 148 TCAAR pertains to "Prohibition against bidding or purchase by officer". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 148 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) prohibits prohibition against bidding or purchase by officer. As verified on 19 May 2026.

Q: Is Section 148 TCAAR still in force?

Yes, Section 148 of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 148 TCAAR?

धारा 148 TCAAR is the Devanagari Hindi reference for Section 148 of the The CGST (Assessment and Audit) Rules, 2017. Section 148 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) prohibits prohibition against bidding or purchase by officer. As verified on 19 May 2026.

Q: What is Dhara 148 TCAAR?

Dhara 148 TCAAR is the Roman Hindi reference for Section 148 of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 148 of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) prohibits prohibition against bidding or purchase by officer. As verified on 19 May 2026.

Q: How to cite Section 148 of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 148, 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, § 148 (India).

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Thursday, 21 May 2026

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Section 148 TCAAR (The CGST (Assessment and Audit) Rules, 2017): Prohibition against bidding or purchase by officer | Law on Tips | Law on Tips

Table of Contents

The CGST (Assessment and Audit) Rules, 2017

Chapter IV — Part A – of FORM GST EWB 01 (i.e. facility for generation of

Section 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.