Section 105(2) in The Haryana Goods and Services Tax Act, 2017
(2)The Authority or the Appellate Authority [or the National Appellate Authority] [Inserted by Haryana Act No. 37 of 2019, dated 25.11.2019.] shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code (Central Act 45 of 1860).
