Section 105 of CGST Act15[Powers of Authority, Appellate Authority and National Appellate Authority]-

Section 105 of CGST Act  provide for the powers of authority and appellate authority in GST.

(1) The Authority or the Appellate Authority[or the National 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[or the National 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 Authority16[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.

Go to section 104

Go to section 106

(As given in CGST Act)