https://www.taxtmi.com/acts?id=23979 The Authority, Appellate Authority and National Appellate Authority possess civil court powers to conduct discovery and inspection, compel attendance and oath-bound examination, issue commissions, and require production of books and records; their proceedings are deemed judicial for penal provisions addressing false evidence, and they are treated as civil courts for purposes of initiating certain prosecutions, though specific criminal procedure provisions are excluded. en-us Mon, 27 Mar 2017 17:14:33 +0530 Tue, 30 Sep 2025 11:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23979 The Authority, Appellate Authority and National Appellate Authority possess civil court powers to conduct discovery and inspection, compel attendance and oath-bound examination, issue commissions, and require production of books and records; their proceedings are deemed judicial for penal provisions addressing false evidence, and they are treated as civil courts for purposes of initiating certain prosecutions, though specific criminal procedure provisions are excluded. Act-Rules GST Mon, 27 Mar 2017 17:14:33 +0530 https://www.taxtmi.com/acts?id=23979