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of <h1>GST Authorities Hold Civil Court Powers for Procedures, Not Criminal Trials, Under Model GST Law and CPC 1908.</h1> The Authority and Appellate Authority under the Model GST Law 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 the production of records. They are considered civil courts for certain procedural purposes and judicial proceedings under the Indian Penal Code. However, they do not hold the status of a civil court for purposes outlined in Chapter XXVI of the Code of Criminal Procedure, 1973.
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