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<h1>Appellate Tribunal under West Bengal GST Act follows natural justice, not bound by Civil Procedure Code, with civil court powers.</h1> The Appellate Tribunal under the West Bengal Goods and Services Tax Act, 2017, is not bound by the Code of Civil Procedure, 1908, but follows principles of natural justice and the Act's provisions. It has powers akin to a civil court, including summoning witnesses, requiring document production, and issuing commissions. The Tribunal can enforce its orders as court decrees and send them for execution 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.