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of <h1>GST Tribunal Operates Independently of Civil Procedure Code, Follows Natural Justice and Own Rules, Has Civil Court Powers</h1> The Appellate Tribunal under the Bihar 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 similar to a civil court, including summoning witnesses, requiring document production, and receiving evidence. The Tribunal can enforce its orders like court decrees, directing execution to relevant local courts. Proceedings are considered judicial, and the Tribunal is treated as a civil court for specific legal purposes.
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