https://www.taxtmi.com/acts?id=25245 The authority and the appellate authority have powers of a civil court for discovery and inspection, enforcing attendance and oath examination, issuing commissions, and compelling production of books and records. They are deemed a civil court for a specified prosecutorial sanction purpose but not for a named chapter of the criminal procedure code, and every proceeding before them is treated as judicial proceedings for application of certain penal provisions. en-us Thu, 25 May 2017 11:37:41 +0530 Thu, 25 May 2017 11:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25245 The authority and the appellate authority have powers of a civil court for discovery and inspection, enforcing attendance and oath examination, issuing commissions, and compelling production of books and records. They are deemed a civil court for a specified prosecutorial sanction purpose but not for a named chapter of the criminal procedure code, and every proceeding before them is treated as judicial proceedings for application of certain penal provisions. Act-Rules GST - States Thu, 25 May 2017 11:37:41 +0530 https://www.taxtmi.com/acts?id=25245