Powers of the Authority and Appellate Authority
Section 123
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central \/ State Goods and Services Tax Act, 2016 – [November 2016]
123. Powers of the Authority and Appellate Authority
\n (1) The Authority or, as the case may be, the Appellate Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling pro<\/p>\n
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