Section 105 - Powers of Authority and Appellate Authority of CGST ACT, 2017

                  105. (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 court under the Code of Civil Procedure, 1908.
                        (2) 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.

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