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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 105 UP GST Act: Authority Granted Civil Court Powers for Document Production and Judicial Proceedings.</h1> Section 105 of the Uttar Pradesh Goods and Services Tax Act, 2017, grants the Authority and the Appellate Authority powers akin to those of a civil court under the Code of Civil Procedure, 1908. These powers include discovery and inspection, enforcing attendance and examination under oath, issuing commissions, and compelling the production of documents. The Authority and Appellate Authority are considered civil courts for certain legal purposes, and proceedings before them are deemed judicial proceedings under relevant sections of the Indian Penal Code.
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