Chapter II AIndicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D )
Civil court powers extend to the Authority, enabling discovery, inspection and compelled production in advance ruling proceedings. Section 23G empowers the Authority with civil court powers to conduct discovery and inspection, enforce attendance, examine witnesses on oath, issue ... Summary
Civil court powers extend to the Authority, enabling discovery, inspection and compelled production in advance ruling proceedings.
Section 23G empowers the Authority with civil court powers to conduct discovery and inspection, enforce attendance, examine witnesses on oath, issue commissions and compel production of books and records, and treats proceedings before the Authority as judicial proceedings for specified penal consequences while excluding certain criminal procedural chapters.
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