https://www.taxtmi.com/acts?id=28741 The Authority and the Appellate Authority have 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; they are deemed to be a civil court for purposes of the specified provision on prior sanction for prosecution but not for the particular chapter of criminal procedure, and every proceeding before them is deemed a judicial proceeding for the relevant penal provisions. en-us Fri, 30 Jun 2017 18:36:14 +0530 Wed, 19 Jul 2017 17:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28741 The Authority and the Appellate Authority have 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; they are deemed to be a civil court for purposes of the specified provision on prior sanction for prosecution but not for the particular chapter of criminal procedure, and every proceeding before them is deemed a judicial proceeding for the relevant penal provisions. Act-Rules GST - States Fri, 30 Jun 2017 18:36:14 +0530 https://www.taxtmi.com/acts?id=28741