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of <h1>Appellate Tribunal under CGST Act 2017 operates independently of Civil Procedure Code, follows natural justice, enforces orders as decrees.</h1> The Appellate Tribunal under the Central Goods and Services Tax Act, 2017, is not bound by the Code of Civil Procedure but follows principles of natural justice and its own rules. It has powers akin to a civil court, including summoning witnesses, requiring document production, and receiving affidavits. The Tribunal can dismiss or decide representations ex parte and set aside such orders. Its orders can be enforced as court decrees, with execution sent to relevant local courts. Proceedings are considered judicial under the Indian Penal Code, and the Tribunal is deemed a civil court for specific legal purposes.
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