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of <h1>Section 105: GST Authorities' Powers Mirror Civil Court in Discovery, Attendance, and Judicial Proceedings</h1> Section 105 of the Goa Goods and Services Tax Act, 2017, outlines the powers of the Authority and Appellate Authority in exercising their functions. These bodies possess the powers of a civil court under the Code of Civil Procedure, 1908, for discovery, inspection, enforcing attendance, examining individuals under oath, issuing commissions, and compelling the production of records. They are considered civil courts for specific purposes under section 195 but not for Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before these authorities are deemed judicial under sections 193, 228, and 196 of the Indian Penal Code.
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