Section 105(1) in The Haryana Goods and Services Tax Act, 2017
(1)The Authority or the Appellate Authority [or the National Appellate Authority] [Inserted by Haryana Act No. 37 of 2019, dated 25.11.2019.] 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 (Central Act 5 of 1908).
