Section 105 – GST – States – ADVANCE RULING – Goa Goods and Services Tax Act, 2017 – Act-Rules – 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 the powers of a civil
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