Act Number: 12

Act Name: The Central Goods and Services Tax Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 105: Powers of Authority, Appellate Authority and National Appellate Authority.
        (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 (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 (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 (45 of 1860).
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