https://www.taxtmi.com/acts?id=26522 Section 105 grants the Authority and the Appellate Authority in the Uttar Pradesh GST advance ruling regime the full powers of a civil court under the Code of Civil Procedure to conduct discovery and inspection, enforce attendance and oath-bound examination, issue commissions and compel production of books and records, and deems their proceedings to be judicial proceedings attracting specified penal consequences, while limiting their status as a civil court for certain provisions of the Code of Criminal Procedure. en-us Sat, 17 Jun 2017 17:02:48 +0530 Thu, 22 Jun 2017 16:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26522 Section 105 grants the Authority and the Appellate Authority in the Uttar Pradesh GST advance ruling regime the full powers of a civil court under the Code of Civil Procedure to conduct discovery and inspection, enforce attendance and oath-bound examination, issue commissions and compel production of books and records, and deems their proceedings to be judicial proceedings attracting specified penal consequences, while limiting their status as a civil court for certain provisions of the Code of Criminal Procedure. Act-Rules GST - States Sat, 17 Jun 2017 17:02:48 +0530 https://www.taxtmi.com/acts?id=26522