The Advance Ruling Authority and the Appellate Authority for Advance Ruling shall have all the powers of the Civil Court 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 accounts and other records. Further, the Authority or the Appellate Authority 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, 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. Further, if the Advance Ruling Authority and the Appellate Authority for Advance Ruling finds that advance ruling has been obtained by the applicant or appellant by fraud or suppression of material facts or misrepresentation of facts, it can declare such ruling or Order to be Void ab-initio.
(ICAI FAQ PUBLICATIONS Advance ruling under GST: FAQ NO. 19)