https://www.taxtmi.com/acts?id=30448 Section 105 vests the Authority and the Appellate Authority with civil court powers for discovery and inspection, enforcing attendance and oath examination, issuing commissions, and compelling production of books and records; deems them to be a civil court for prosecutorial sanction purposes while excluding certain criminal procedure provisions; and treats proceedings before them as judicial proceedings for the application of specified penal provisions related to false evidence and allied offences. en-us Mon, 10 Jul 2017 16:02:42 +0530 Thu, 24 Aug 2017 18:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30448 Section 105 vests the Authority and the Appellate Authority with civil court powers for discovery and inspection, enforcing attendance and oath examination, issuing commissions, and compelling production of books and records; deems them to be a civil court for prosecutorial sanction purposes while excluding certain criminal procedure provisions; and treats proceedings before them as judicial proceedings for the application of specified penal provisions related to false evidence and allied offences. Act-Rules GST - States Mon, 10 Jul 2017 16:02:42 +0530 https://www.taxtmi.com/acts?id=30448