Complete Details GST Section 105. In this GST Section you may find Complete details for Powers of Authority and Appellate Authority as per GST Act 2017. Detailed Analysis of GST Section 105 of GST Act 2017.
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Section 105 of GST – Powers of Authority and Appellate Authority
Statutory Provision
(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.
Related Provisions of the Statute
| Section or Rule | Description |
| Section 195 of the Code of Criminal Procedure | Prosecution for contempt of lawful authority of public servants, for offences against public justice and for offences relating to documents given in evidence |
| Chapter XXVI of the Code of Criminal Procedure | Provisions as To Offences Affecting The Administration Of Justice |
| Section 193 of the Indian Penal Code | Punishment for false evidence |
| Section 228 of the Indian Penal Code | Intentional insult or interruption to public servant sitting in judicial proceeding |
| Section 196 of the Indian Penal Code | Using evidence known to be false |
Analysis and Updates
Introduction
The provision specifies the powers conferred on the AAR and appellate authority in the discharge of its functions.
Analysis
(i) The Authorities have all the powers of a civil court under the Code of Civil Procedure, 1908 for the purpose of discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records.
(ii) The Authorities are 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.
(iii) Every proceeding before the Authorities shall be deemed to be a judicial proceeding within the meaning of sections 193, 196 and 228 of the Indian Penal Code, 1860.
Comparative review
The powers remain exactly the same as have been specified in section 23G of Central Excise Act, section 28L of Customs Act and section 96G of the Finance Act, 1994.
Frequently Asked Questions
What is the nature of proceedings conducted by the AAR, Appellate Authority and National Appellate Authority under this chapter?
The nature of proceeding conducted by AAR and appellate authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196 of Indian Penal Code (45 of 1860)
MCQs
Q1. The AAR shall be deemed to be _________ for the purpose of this chapter:
(a) High Court
(b) Supreme Court
(c) Economic Offences Court
(d) Civil Court
Ans. (d) Civil court
Q2. The proceedings under this chapter shall be deemed to be:
(a) Quasi-judicial proceedings
(b) Judicial proceedings
(c) Administration proceedings
(d) Special proceedings
Ans. (b) Judicial proceedings
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