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Powers of Authority and Appellate Authority.

Section 105 - Uttar Pradesh SGST - ADVANCE RULING - GST - States - Section 105 - 105. (1) The Authority or the Appellate .....

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ttendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of account .....

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) The Authority or the Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not .....

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