Section 105
Powers of Authority, Appellate Authority and National Appellate Authority
GST
ADVANCE RULING
Section 105 of Central Goods And Services Tax Act, 2017
1[Powers of Authority, Appellate Authority and National Appellate Authority.]
\n105. (1) The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, for the purpose of exercising its powers regarding-
\n (a) discovery and inspection;
\n (b) enforcing the attendance of any person and examining him on oath;
\n (c) issuing commissions and compelling production of books of account and other records,
\nhave all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908).
\n(2) The Authority or the Appellate Authority 3[or the Natio<\/p>\n
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