CGST Section 105: Powers of Authority, Appellate Authority and National Appellate Authority

Provisions under Section 105 of the CGST Act 2017 relating to “Powers of Authority, Appellate Authority and National Appellate Authority for Advance Ruling”:

Section 105: Powers of Authority, Appellate Authority and National Appellate Authority (CHAPTER XVII: ADVANCE RULING) [*1&2(a)]

(1) The Authority or the Appellate Authority or the National Appellate Authority [*2(b)] 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 [*2(b)] 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 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.

Notes (History of Amendments in Bare Text):

1. CGST Section 105 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Amendments vide section 109 of the Finance Act, 2019, pending notification on commencement date:

(a) The marginal heading substituted from “Powers of Authority and Appellate Authority” to “Powers of Authority, Appellate Authority and National Appellate Authority”.

(b) In sub-sections (1) and (2), the text “or the National Appellate Authority” inserted after the text “Appellate Authority”.