Civil court powers of GST appellate authorities extend to evidence gathering, attendance enforcement, and production of records. The Authority, the Appellate Authority and the National Appellate Authority have civil court powers for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books of account and other records. They are deemed to be a civil court for section 195 and, for specified penal provisions, proceedings before them are treated as judicial proceedings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Civil court powers of GST appellate authorities extend to evidence gathering, attendance enforcement, and production of records.
The Authority, the Appellate Authority and the National Appellate Authority have civil court powers for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books of account and other records. They are deemed to be a civil court for section 195 and, for specified penal provisions, proceedings before them are treated as judicial proceedings.
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