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of <h1>GST Authorities Hold Civil Court Powers for Discovery, Inspection, and More Under Specific Legal Sections</h1> The Authority and Appellate Authority under the Karnataka Goods and Services Tax Act, 2017, are endowed with powers akin to those of 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 of the Code of Criminal Procedure, 1973, and their proceedings are regarded as judicial proceedings under sections 193 and 228, and for section 196 of the Indian Penal Code.
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