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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 Authority shall, for the purpose of exercising its powers regarding - (a) disco .....

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of a civil court under the Code of Civil Procedure, 1908 (Act no. 5 of 1908). (2) 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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