Powers of authority: civil court procedural powers enable discovery, attendance, record production and judicial proceeding status. Section 105 grants the Authority and the Appellate Authority in the Uttar Pradesh GST advance ruling regime the full powers of a civil court under the Code of Civil Procedure to conduct discovery and inspection, enforce attendance and oath-bound examination, issue commissions and compel production of books and records, and deems their proceedings to be judicial proceedings attracting specified penal consequences, while limiting their status as a civil court for certain provisions of the Code of Criminal Procedure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Powers of authority: civil court procedural powers enable discovery, attendance, record production and judicial proceeding status.
Section 105 grants the Authority and the Appellate Authority in the Uttar Pradesh GST advance ruling regime the full powers of a civil court under the Code of Civil Procedure to conduct discovery and inspection, enforce attendance and oath-bound examination, issue commissions and compel production of books and records, and deems their proceedings to be judicial proceedings attracting specified penal consequences, while limiting their status as a civil court for certain provisions of the Code of Criminal Procedure.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
