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of <h1>Model GST Authorities Hold Civil Court Powers for Discovery, Attendance, and Records Under Section 195 of CPC 1908</h1> The Authority and Appellate Authority under the Model GST Law, 2016, possess powers akin to a civil court as per the Code of Civil Procedure, 1908. These powers include discovery and inspection, enforcing attendance, examining individuals under oath, issuing commissions, and compelling production of records. They are considered civil courts for specific purposes under section 195 but not for Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before these authorities are judicial proceedings as defined under sections 193, 228, and 196 of the Indian Penal Code.
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