https://www.taxtmi.com/acts?id=30275 The Authority and Appellate Authority have all the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions and compelling production of books and records. They are deemed to be a civil court for certain criminal procedure purposes but not for Chapter XXXV; proceedings before them are judicial proceedings within the meaning of the penal provisions, engaging the Ranbir Penal Code. en-us Mon, 10 Jul 2017 10:40:07 +0530 Tue, 18 Jul 2017 15:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30275 The Authority and Appellate Authority have all the powers of a civil court for discovery and inspection, enforcing attendance and examining persons on oath, issuing commissions and compelling production of books and records. They are deemed to be a civil court for certain criminal procedure purposes but not for Chapter XXXV; proceedings before them are judicial proceedings within the meaning of the penal provisions, engaging the Ranbir Penal Code. Act-Rules GST - States Mon, 10 Jul 2017 10:40:07 +0530 https://www.taxtmi.com/acts?id=30275