Section 20(1) in The Gujarat Value Added Tax Act, 2003
(1)In discharging their functions under this Act, the Tribunal and the Commissioner shall have all the powers of a civil Court for the purpose of(a)receiving of proof of facts on affidavit;(b)Summoning and enforcing the attendance of any person, and examining him on oath or affirmation;(c)compelling the production of documents; and(d)issuing commissioners for the examination of witnesses.
