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>Punjab GST Authorities Hold Civil Court Powers for Specific Proceedings Under CPC and IPC Sections</h1> The Authority and Appellate Authority under the Punjab Goods and Services Tax Act, 2017, possess powers akin to a civil court as per 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. They are considered civil courts for specific purposes under section 195 but not for Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before these authorities are judicial proceedings under sections 193, 228, and 196 of the Indian Penal Code.
TaxTMI 
TaxTMI 
