Section 111(2) in Karnataka Goods and Services Tax Act, 2017
(2)The Appellate Tribunal shall, for the purposes of discharging its functions under this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908), while trying a suit in respect of the following matters, namely:-(a)summoning and enforcing the attendance of any person and examining him on oath;(b)requiring the discovery and production of documents;(c)receiving evidence on affidavits;(d)subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872 (Central Act 1 of 1872), requisitioning any public record or document or a copy of such record or document from any office;(e)issuing commissions for the examination of witnesses or documents;(f)dismissing a representation for default or deciding it ex parte;(g)setting aside any order of dismissal of any representation for default or any order passed by it ex parte; and(h)any other matter which may be prescribed.
