Section 105: Powers of Authority and Appellate Authority

Q: What does Section 105 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 105 GST pertains to "Powers of Authority and Appellate Authority". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 105 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs powers of Authority and Appellate Authority. As verified on 19 May 2026.

Q: Is Section 105 GST still in force?

Yes, Section 105 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 105 GST?

धारा 105 GST is the Devanagari Hindi reference for Section 105 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 105 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs powers of Authority and Appellate Authority. As verified on 19 May 2026.

Q: What is Dhara 105 GST?

Dhara 105 GST is the Roman Hindi reference for Section 105 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 105 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs powers of Authority and Appellate Authority. As verified on 19 May 2026.

Q: How to cite Section 105 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 105, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, § 105 (India).

Law on Tips Editorial Board

(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.