Section 105(1) in Manipur Goods and Services Tax Act, 2017
(1)The Authority or the Appellate Authority 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.
