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of <h1>Settlement Commission's Powers Under Draft IGST Act 2016: Discovery, Inspection, and More Per Civil Procedure Code</h1> The Settlement Commission, under the Draft Integrated Goods and Services Tax Act, 2016, holds powers akin to a civil court as per the Code of Civil Procedure, 1908. It can conduct discovery and inspection, enforce attendance, examine individuals under oath, issue commissions, and compel the production of records. It is considered a civil court for specific purposes under section 195, but not for Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before the Commission are deemed judicial as per sections 193, 196, and 228 of the Indian Penal Code.
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