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<h1>Bihar GST Authorities Hold Civil Court Powers for Discovery, Inspection, and More Under CPC 1908; Not Under CrPC 1973.</h1> The Authority and Appellate Authority under the Bihar Goods and Services Tax Act, 2017, possess powers similar 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. For specific legal purposes, these authorities are considered civil courts, and proceedings before them are judicial in nature, aligning with certain sections of the Indian Penal Code. However, they are not deemed civil courts under Chapter XXVI of the Code of Criminal Procedure, 1973.