https://www.taxtmi.com/acts?id=30645 Section 105 grants the Authority and the Appellate Authority civil court powers for discovery, inspection, enforcing attendance and oath-taking, issuing commissions, and compelling production of books and records; they are deemed civil courts for prosecution-related provisions while certain criminal procedure chapter applicability is excluded, and proceedings are treated as judicial proceedings for specified penal provisions. en-us Wed, 26 Jul 2017 16:54:48 +0530 Thu, 10 Aug 2017 14:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30645 Section 105 grants the Authority and the Appellate Authority civil court powers for discovery, inspection, enforcing attendance and oath-taking, issuing commissions, and compelling production of books and records; they are deemed civil courts for prosecution-related provisions while certain criminal procedure chapter applicability is excluded, and proceedings are treated as judicial proceedings for specified penal provisions. Act-Rules GST - States Wed, 26 Jul 2017 16:54:48 +0530 https://www.taxtmi.com/acts?id=30645