https://www.taxtmi.com/acts?id=26097 Section 105 grants the Advance Ruling Authority and the Appellate Authority the powers of a civil court for discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books and records; proceedings before them are treated as judicial proceedings under the Indian Penal Code for specified offences, and they are deemed civil courts for purposes of prosecutorial sanction, while excluding application of Chapter XXVI of the Code of Criminal Procedure. en-us Sat, 17 Jun 2017 14:27:22 +0530 Wed, 28 Jun 2017 17:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26097 Section 105 grants the Advance Ruling Authority and the Appellate Authority the powers of a civil court for discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books and records; proceedings before them are treated as judicial proceedings under the Indian Penal Code for specified offences, and they are deemed civil courts for purposes of prosecutorial sanction, while excluding application of Chapter XXVI of the Code of Criminal Procedure. Act-Rules GST - States Sat, 17 Jun 2017 14:27:22 +0530 https://www.taxtmi.com/acts?id=26097