Chapter XVII (Sections 95-106) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 105 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Powers of Authority and Appellate Authority under CGST Act 2017.
Recently, we have discussed in detail section 104 (i.e. Advance ruling to be void in certain circumstances) of CGST Act 2017. Today, we learn the provisions of section 105 of the CGST Act 2017. Complete Details of CGST Section 105 – Powers of Authority and Appellate Authority. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 105 of CGST Act 2017
Section 105 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 105 of CGST Act 2017 read with Central GST Rules 2017.
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 court under the Code of Civil Procedure, 1908.
The Authority or the Appellate Authority 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 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.