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

Provisions under Section 105 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Powers of Authority, Appellate Authority and National Appellate Authority for Advance Ruling”:

Section 105 of CGST Act 2017: Powers of Authority, Appellate Authority and National Appellate Authority (CHAPTER XVII– ADVANCE RULING) [section heading substituted, pending commencement: refer Note 1(a)]

(1) The Authority or the Appellate Authority or the National Appellate Authority [text inserted, pending commencement: refer Note 1(b)] 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 court under the Code of Civil Procedure, 1908.

(2) The Authority or the Appellate Authority or the National Appellate Authority [text inserted, pending commencement: refer Note 1(b)] shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority or the National Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code.

Amendments History:

1. Amendments vide section 109 of the Finance Act, 2019, pending notification on commencement date:

(a) The marginal heading substituted from “Powers of Authority and Appellate Authority” to “Powers of Authority, Appellate Authority and National Appellate Authority”; and

(b) In sub-sections (1) and (2), the text “or the National Appellate Authority” inserted.

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