Powers of Authority and Appellate Authority, Sec 105 of CGST Act, 2017
The below post explains about Powers of Authority and Appellate Authority under section 105 of CGST Act,2017.
Section 105 of CGST Act, 2017 explains Powers of Authority and Appellate Authority as below: (The amendments if any will also be updated here soon).
The extract of Section 105 of CGST Act,2017 quoted below:
105 Powers of Authority and Appellate Authority
105. (1) The Authority or the Appellate Authority shall, for the purpose of exercising
its powers regarding—
(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 account
and other records,
have all the powers of a civil court under the Code of Civil Procedure, 1908.
(2) The Authority or the Appellate Authority shall be deemed to be a civil court for the
purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal
Procedure, 1973, and every proceeding before the Authority or the Appellate Authority shall
be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for
the purpose of section 196 of the Indian Penal Code.
The above information clarifies about Powers of Authority and Appellate Authority under section 105 of CGST Act,2017.
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