Powers of Authority, Appellate Authority and National Appellate Authority [Section 105] - GST Ready Reckoner - GST

Powers of Authority, Appellate Authority and National Appellate Authority As per section 105(1) Deemed powers of civil court The Authorities have all the powers of a civil court under the Code of Civil Procedure, 1908 for the purpose of discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records. The Authorities are have all the powers of a civil court under the Code of Civil Procedure, 1908, but not for the purpose of Chapter XXVI of the Code of Criminal Procedure, 1973. As per section 105(2) Every proceeding shall be Deemed as judicial proceeding in respect to Indian Penal code Every proceeding before the Authorities shall be deemed to be a judicial proceeding within the meaning of sections 193, 196 and 228 of the Indian Penal Code, 1860. Explanation :- 'Authorities' Authority, Appellate Authority and National Appellate Authority.