Section 105 of CGST Act,2017 Powers of Authority and Appellate Authority

Section 105 of CGST Act,2017 Powers of Authority and Appellate Authority Section 105 of CGST Act,2017 from bare act : (1) The Authority or the Appellate Authority shall, for the purpose of exercisingits 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 accountand 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 thepurposes of section 195, but not for the purposes of Chapter XXVI of the Code of CriminalProcedure, 1973, and every proceeding before the Authority or the Appellate Authority shallbe deemed to be a judicial proceedings within the meaning of sections 193 and 228, and forthe purpose of section 196 of the Indian Penal Code.

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Chapter XVII

ADVANCE RULING

Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULINGunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 95 :Definitions Section 96 :Authority for advance ruling Section 97 :Applicationfor advanceruling Section 98 :Procedure on receipt of application Section 99 :Appellate Authority for Advance Ruling Section 100 :Appeal to Appellate Authority Section 101 :Orders of Appellate Authority Section 102 :Rectification of advance ruling Section 103 :Applicability of advance ruling Section 104 :Advance ruling to be void in certain circumstances Section 105 :Powers of Authority and Appellate Authority Section 106 :Procedure of Authority and Appellate Authority

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