https://www.taxtmi.com/acts?id=29892 Section 105 grants the Authority and the Appellate Authority civil court powers for discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books of account and other records; it deems proceedings before them to be judicial proceedings for penal provisions concerning false evidence while excluding specified criminal procedure chapters from applicability. en-us Wed, 05 Jul 2017 17:17:45 +0530 Sat, 05 Aug 2017 18:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29892 Section 105 grants the Authority and the Appellate Authority civil court powers for discovery and inspection, enforcing attendance and examination on oath, issuing commissions, and compelling production of books of account and other records; it deems proceedings before them to be judicial proceedings for penal provisions concerning false evidence while excluding specified criminal procedure chapters from applicability. Act-Rules GST - States Wed, 05 Jul 2017 17:17:45 +0530 https://www.taxtmi.com/acts?id=29892