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of <h1>Tripura GST Tribunal: Not Bound by Civil Procedure Code, Follows Natural Justice, Own Rules, Holds Civil Court Powers</h1> The Appellate Tribunal under the Tripura Goods and Services Tax Act, 2017, is not bound by the Code of Civil Procedure, 1908, but follows principles of natural justice and its own procedural rules. It holds powers similar to a civil court, including summoning witnesses, requiring document production, and issuing commissions. The Tribunal can dismiss cases for default, decide ex parte, and enforce its orders like court decrees. Its proceedings are considered judicial, and it is regarded as a civil court for specific legal purposes under the Indian Penal Code and the Code of Criminal Procedure.
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