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of <h1>GST Authorities Have Civil Court Powers for Certain Proceedings, But Not Recognized as Courts Under Criminal Procedure Code</h1> The Authority and Appellate Authority under the Manipur Goods and Services Tax Act, 2017, possess powers similar to a civil court as per the Code of Civil Procedure, 1908. These powers include discovery, inspection, enforcing attendance, examining individuals under oath, issuing commissions, and compelling the production of records. While they are considered civil courts for specific purposes under section 195, they are not recognized as such under Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before these authorities are deemed judicial, aligning with sections 193, 228, and 196 of the Indian Penal Code.
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