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of <h1>GST Authorities Granted Civil Court Powers for Specific Judicial Proceedings Under Section 105 of Telangana GST Act 2017.</h1> The Telangana Goods and Services Tax Act, 2017, under Section 105, grants the Authority and the Appellate Authority the powers of a civil court as per the Code of Civil Procedure, 1908, for discovery, inspection, enforcing attendance, examining individuals under oath, issuing commissions, and compelling the production of records. These authorities are considered civil courts for specific purposes under section 195, but not under Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before these authorities are treated as judicial proceedings under sections 193, 228, and 196 of the Indian Penal Code.
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