National Appellate Authority powers extended to those of a civil court for CGST proceedings under the Act.

Amendment of section 105 substitutes the marginal heading to include the National Appellate Authority and inserts references to the National Appellate Authority in subsections (1) and (2), thereby equating it with the Appellate Authority; the Bill also provides that the National Appellate Authority shall exercise the powers of a civil court under the Code of Civil Procedure, 1908 for purposes of the Act.

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