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of <h1>GST Authorities in Arunachal Pradesh Have Civil Court Powers for Judicial Proceedings Under Specific IPC Sections</h1> The Authority and Appellate Authority under the Arunachal Pradesh Goods and Services Tax Act, 2017, possess powers akin to 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 records. They are deemed civil courts for certain purposes, specifically under section 195 of the Code of Criminal Procedure, but not for Chapter XXVI. Proceedings before these authorities are considered judicial proceedings under sections 193, 228, and 196 of the Indian Penal Code.
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