Section 105 of Goa GST Act 2017
[ Section 105 of Goa GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in CHAPTER XVII : ADVANCE RULING ]
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 (Central Act 5 of 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, (Central Act 2 of 1974) 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 (Central Act 45 of 1860).
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Forms | GST Forms |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | GST Circulars |
| GST Judgments | GST Judgments |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material |