Bare ActsThe Tripura State Goods and Services Tax Act, 2017

Section 105

Amendment status not verified — confirm the current text below against the official source.

(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,

Section 105 – The Tripura State Goods and Services Tax Act, 2017 | DailyLaw.ai