THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
ADVANCE RULING
Section 105:
Powers
of Authority and Appellate Authority.
(1) The Authority or the Appellate Authority shall, for the purpose
of exercising its powers regarding—
(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath;
(c) issuing commissions and compelling production of books of account and other
records,
have
all the powers of a civil court under the Code of Civil Procedure, 1908.
(2)
The Authority or the Appellate Authority shall be deemed to be a civil court for
the purposes of section 195, but not for the purposes of Chapter XXVI of the
Code of Criminal Procedure, 1973, and every proceeding before the Authority or
the Appellate Authority shall be deemed to be a judicial proceedings within the
meaning of sections 193 and 228, and for the purpose of section 196 of the
Indian Penal Code.