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of <h1>Appellate Tribunal under Haryana GST Act, 2017 follows natural justice, regulates its procedure, and holds civil court powers.</h1> The Appellate Tribunal under the Haryana Goods and Services Tax Act, 2017, is not bound by the Code of Civil Procedure, 1908, but follows principles of natural justice and can regulate its own procedure. It holds powers similar to a civil court, including summoning witnesses, requiring document production, and issuing commissions. Orders by the Tribunal can be enforced like court decrees and sent for execution based on jurisdictional criteria. Proceedings before the Tribunal are considered judicial, and it is deemed a civil court for specific legal purposes under the Indian Penal Code and the Code of Criminal Procedure.
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