https://www.taxtmi.com/acts?id=26289 Section 105 grants the Authority and the Appellate Authority the powers of a civil court to conduct discovery and inspection, enforce attendance, examine persons on oath, issue commissions, and compel production of books and records, and deems their proceedings to be judicial proceedings for specified penal consequences while limiting applicability of certain criminal procedure chapters. en-us Sat, 17 Jun 2017 15:25:24 +0530 Sat, 17 Jun 2017 15:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26289 Section 105 grants the Authority and the Appellate Authority the powers of a civil court to conduct discovery and inspection, enforce attendance, examine persons on oath, issue commissions, and compel production of books and records, and deems their proceedings to be judicial proceedings for specified penal consequences while limiting applicability of certain criminal procedure chapters. Act-Rules GST - States Sat, 17 Jun 2017 15:25:24 +0530 https://www.taxtmi.com/acts?id=26289