Section 105
Powers of Authority and Appellate Authority
In force
Section 105. Powers of Authority and Appellate Authority.
(1) The Authority or the Appellate Authority shall have all the powers of a civil court under the Code of Civil Procedure, 1908 for the purpose of exercising its powers.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-105.html
- Source confidence: Pending verification
Quick facts
- Section
- 105
- Chapter
- XVII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0