Section 105 - Powers of Authority, Appellate Authority and National Appellate Authority
Chapter XVII - Advance Ruling
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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.
Finin2min Summary - Section in 2 Minutes
Confers civil-court powers for discovery, attendance, oath, production and commissions; proceedings are judicial proceedings. False evidence and obstruction can have serious consequences.
Exact operative text
105. Powers of Authority, Appellate Authority and National Appellate Authority.-(1) The Authority or the
Appellate Authority or the National 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 (5 of 1908).
(2) The Authority or the Appellate Authority or the National 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 (2 of 1974), 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 (45 of 1860).
Paragraph-wise decode
Confers civil-court powers for discovery, attendance, oath, production and commissions; proceedings are judicial proceedings. False evidence and obstruction can have serious consequences.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
AAR summons a contract and accounting evidence needed to decide valuation.
Professional alert
Treat filings and oral submissions as formal judicial material.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 105 regulate?
- It regulates powers of authority, appellate authority and national appellate authority. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.