Section 105 of CGST Act, 2017 – Powers of Authority and Appellate Authority
Section 105 of CGST Act, 2017 – Powers of Authority and Appellate Authority Act: Central Goods and Services Tax Act, 2017 Chapter: XVII – Advance Ruling Section Covered: Section 105 Effective From: 01st July 2017 🔎 Introduction Section 105 of the CGST Act, 2017 defines the powers of: • Authority for Advance Ruling (AAR), and • Appellate Authority for Advance Ruling (AAAR). This provision grants them powers similar to those of a civil court for the purpose of conducting proceedings and ensures that advance ruling proceedings are treated as judicial proceedings. It strengthens the legal authority and procedural framework of the Advance Ruling mechanism. 📜 Bare Provision – Section 105 (Key Highlights) 1️⃣ The Authority and Appellate Authority shall have powers of a civil court under the Code of Civil Procedure, 1908 for the purpose of: Discovery and inspection Enforcing attendance of any person Examining on oath Issuing commissions Compelling production...