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of <h1>Tamil Nadu GST Authorities Have Civil Court Powers for Discovery, Inspection, and Document Production under CPC and IPC Sections</h1> The Authority and Appellate Authority under the Tamil Nadu Goods and Services Tax Act, 2017, possess powers similar to those of a civil court as per the Code of Civil Procedure, 1908. These powers include discovery and inspection, enforcing attendance and examination of individuals, issuing commissions, and compelling the production of documents. The Authority is considered a civil court for certain purposes under section 195 but not for Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before these bodies are regarded as judicial proceedings under sections 193, 228, and 196 of the Indian Penal Code.
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