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of <h1>Section 105 of GST Act: Authority Powers Include Civil Court Functions for Advance Rulings and Judicial Proceedings.</h1> The Himachal Pradesh Goods and Services Tax Act, 2017, Section 105, outlines the powers of the Authority and Appellate Authority in handling advance rulings. These authorities possess the powers of 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 records. They 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 judicial proceedings under sections 193, 196, and 228 of the Indian Penal Code, 1860.
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