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<h1>Rajasthan GST Act Section 105: Authority Gains Civil Court Powers for Document Production and Witness Examination.</h1> The Rajasthan Goods and Services Tax Act, 2017, under Section 105, grants the Authority and the Appellate Authority powers akin to those of 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 documents. The Authority and Appellate Authority are considered civil courts for specific purposes under section 195, but not for Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before them are judicial in nature, aligning with sections 193, 228, and 196 of the Indian Penal Code.