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of <h1>Appellate Tribunal under Puducherry GST Act 2017 follows natural justice, wields civil court-like powers, regulates own procedures.</h1> The Appellate Tribunal under the Puducherry Goods and Services Tax Act, 2017, is not bound by the Code of Civil Procedure but follows principles of natural justice and can regulate its own procedures. It holds powers similar to a civil court, including summoning individuals, requiring document production, and issuing commissions. Orders by the Tribunal can be enforced like court decrees, with execution sent to relevant local courts. Proceedings are considered judicial, and the Tribunal is treated as a civil court for specific legal purposes under the Indian Penal Code and the Code of Criminal Procedure.
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