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of <h1>Section 105 of MP GST Act: Authority Has Civil Court Powers for Discovery, Inspection, and Record Production</h1> Section 105 of the Madhya Pradesh Goods and Services Tax Act, 2017, grants the Authority and Appellate Authority powers akin to those of a civil court under the Code of Civil Procedure, 1908. These powers include discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling the production of records. The Authority and Appellate Authority 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 bodies are considered judicial proceedings as per sections 193, 228, and 196 of the Indian Penal Code.
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