https://www.taxtmi.com/acts?id=30094 The Authority and the Appellate Authority possess the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books of account and other records; proceedings before them are deemed judicial proceedings and they are deemed to be a civil court for certain procedural and penal purposes while not being equated with a criminal court for a specified chapter of the criminal procedure code. en-us Sat, 08 Jul 2017 13:16:41 +0530 Mon, 31 Jul 2017 10:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30094 The Authority and the Appellate Authority possess the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions, and compelling production of books of account and other records; proceedings before them are deemed judicial proceedings and they are deemed to be a civil court for certain procedural and penal purposes while not being equated with a criminal court for a specified chapter of the criminal procedure code. Act-Rules GST - States Sat, 08 Jul 2017 13:16:41 +0530 https://www.taxtmi.com/acts?id=30094