https://www.taxtmi.com/acts?id=27885 Section 105 grants the Authority and the Appellate Authority the powers of a civil court to conduct discovery and inspection, enforce attendance and oath-bound examination, issue commissions, and compel production of books and records for advance rulings; it also deems proceedings before them to be judicial proceedings for specified penal provisions while treating them as civil courts for the purpose of criminal complaint initiation but excluding certain criminal procedure chapter applicability. en-us Mon, 26 Jun 2017 15:55:51 +0530 Tue, 27 Jun 2017 15:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27885 Section 105 grants the Authority and the Appellate Authority the powers of a civil court to conduct discovery and inspection, enforce attendance and oath-bound examination, issue commissions, and compel production of books and records for advance rulings; it also deems proceedings before them to be judicial proceedings for specified penal provisions while treating them as civil courts for the purpose of criminal complaint initiation but excluding certain criminal procedure chapter applicability. Act-Rules GST - States Mon, 26 Jun 2017 15:55:51 +0530 https://www.taxtmi.com/acts?id=27885