Section 105 of GST – Powers of Authority and Appellate Authority

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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.

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.

FAQs

Q1. What are the powers vested with the authority and the appellate authority?

Ans. The authority or the appellate authority shall have all the powers of a civil court to exercise the following powers:

  • discovery and inspection;
  • enforcing attendance of any person and examining him on oath;
  • issuing commissions and compelling production of books of accounts and other records.

Q2. What is the nature of proceedings conducted by the AAR and appellate authority under this chapter?

Ans. 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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