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of <h1>Kerala GST Authorities Hold Civil Court Powers for Discovery, Attendance, and Document Production Under Section 195.</h1> The Authority and Appellate Authority under the Kerala Goods and Services Tax Ordinance, 2017, possess powers similar to a civil court as per the Code of Civil Procedure, 1908. Their powers include discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling the production of documents. They are considered a civil court for specific purposes under section 195 but not for Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before these authorities are deemed judicial proceedings under sections 193 and 228, and for section 196 of the Indian Penal Code, 1860.
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