https://www.taxtmi.com/acts?id=23979 The Authority, the Appellate Authority and the National Appellate Authority have civil court powers for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books of account and other records. They are deemed to be a civil court for section 195 and, for specified penal provisions, proceedings before them are treated as judicial proceedings. en-us Mon, 27 Mar 2017 17:14:33 +0530 Fri, 26 Jun 2026 11:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23979 The Authority, the Appellate Authority and the National Appellate Authority have civil court powers for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books of account and other records. They are deemed to be a civil court for section 195 and, for specified penal provisions, proceedings before them are treated as judicial proceedings. Act-Rules GST Mon, 27 Mar 2017 17:14:33 +0530 https://www.taxtmi.com/acts?id=23979