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<h1>Tribunal under Telangana GST Act 2017 follows natural justice, not Civil Procedure Code; has civil court powers.</h1> The Appellate Tribunal under the Telangana 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, receiving affidavits, and issuing commissions. Orders by the Tribunal can be enforced like court decrees, with execution sent to the relevant local court based on jurisdiction. Proceedings are considered judicial, and the Tribunal is deemed a civil court for certain legal purposes under the Indian Penal Code and the Code of Criminal Procedure.