Section 105 – Powers of Authority and Appellate Authority of CGST ACT, 2017<\/p>\n
105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising
\nits powers regarding\u2014
\n(a) discovery and inspection;
\n(b) enforcing the attendance of any person and examining him on oath;
\n(c) issuing commissions and compelling production of books of account
\nand other records,
\nhave all the powers of a civil court under the Code of Civil Procedure, 1908.
\n(2) The Authority or the Appellate Authority shall be deemed to be a civil court for the
\npurposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal
\nProcedure, 1973, and every proceeding before the Authority or the Appellate Authority shall
\nbe deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for
\nthe purpose of section 196 of the Indian Penal Code.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 105 – Powers of Authority and Appellate Authority of CGST ACT, 2017 105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding\u2014 (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of … Continue reading “Section 105 – Powers of Authority and Appellate Authority of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/337"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=337"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/337\/revisions"}],"predecessor-version":[{"id":338,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/337\/revisions\/338"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}