Powers of Authority and Appellate Authority
Section 105
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
105. Powers of Authority and 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 t
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