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of <h1>Authorities Under Section 105 of GST Ready Reckoner Hold Civil Court Powers for Judicial Proceedings</h1> The Authorities, Appellate Authority, and National Appellate Authority under Section 105 of the GST Ready Reckoner possess powers equivalent to those of a civil court as per 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 documents. However, these powers do not extend to Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before these Authorities are considered judicial proceedings under sections 193, 196, and 228 of the Indian Penal Code, 1860.
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