What does this Section Say?

Section 105 of the CGST Act grants important powers to the Authority for Advance Ruling (AAR), Appellate Authority for Advance Ruling (AAAR), and National Appellate Authority so that they can effectively examine disputes and arrive at a fair decision. These powers are similar to certain powers available to a civil court.

Under this section, the authorities can summon persons, enforce attendance, examine witnesses on oath, require production of documents and records, inspect evidence, and issue commissions for examination of witnesses or documents. This enables them to gather complete facts before deciding a GST issue.

The proceedings before these authorities are treated as judicial proceedings for specific purposes under the Indian Penal Code. Therefore, giving false evidence, making misleading statements, or refusing lawful directions may have legal consequences.

The provision is important because many Advance Ruling matters involve technical questions such as classification of goods, determination of GST rate, eligibility of input tax credit, valuation, or place of supply. To decide such issues correctly, the authority may need detailed documents, contracts, invoices, product specifications, and expert explanations.

By giving these quasi-judicial powers, Section 105 ensures that the authorities are not dependent solely on voluntary submissions of parties. They can actively seek information necessary for a proper decision. This strengthens transparency, accuracy, and fairness in the Advance Ruling process.

Overall, the section equips the authorities with sufficient legal authority to conduct meaningful proceedings and resolve GST disputes based on complete and reliable evidence.

Practical Example

An authority may summon a taxpayer and require production of invoices, agreements, and product literature to determine the correct GST classification.

Key Points

• Authorities have civil court–like powers.
• Can summon persons and documents.
• Can examine witnesses on oath.
• Proceedings are treated as judicial proceedings.
• Helps ensure fact-based decisions.

In One Line

Section 105 empowers Advance Ruling authorities with civil court–like powers to effectively examine GST matters.