Statutory text — CGST Rules, 2017, as amendedRule 148
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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source