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of <h1>Section 105 of CGST Act: Authority has civil court powers for discovery, attendance enforcement, and record production.</h1> The Central Goods and Services Tax Act, 2017, under Section 105, grants the Authority, Appellate Authority, and National Appellate Authority powers akin to a civil court 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. These bodies are considered civil courts for certain legal purposes and their proceedings are deemed judicial under specific sections of the Indian Penal Code, excluding certain chapters of the Code of Criminal Procedure. Amendments in 2019 expanded these provisions to include the National Appellate Authority.
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