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of <h1>Puducherry GST Act 2017: Section 105 Empowers Tax Authorities with Civil Court Powers for Proceedings and Enforcement Actions</h1> The Puducherry Goods and Services Tax Act, 2017, under Section 105, grants the Authority and Appellate Authority powers akin to a civil court as per the Code of Civil Procedure, 1908. These powers include discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling the production of records. Additionally, these authorities are considered civil courts for specific purposes under the Code of Criminal Procedure, 1973, and their proceedings are regarded as judicial proceedings under relevant sections of the Indian Penal Code.
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