TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 105 of West Bengal GST Act: Authority's Powers in Advance Ruling Mirror Civil Court Functions for Specific Legal Purposes.</h1> The West Bengal Goods and Services Tax Act, 2017, Section 105, outlines the powers of the Authority and Appellate Authority in advance ruling matters. These authorities have the same powers as 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 documents. They are considered civil courts for certain legal purposes under the Indian Penal Code and Code of Criminal Procedure, specifically for sections related to judicial proceedings, but not for all criminal procedure chapters.
TaxTMI 
TaxTMI 
