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of <h1>Appellate Tribunal under GST Act 2017 follows natural justice, not Civil Procedure Code, with civil court-like powers.</h1> The Appellate Tribunal under the Himachal Pradesh Goods and Services Tax Act, 2017, is not bound by the Code of Civil Procedure but follows principles of natural justice. It can regulate its own procedure and holds powers akin to a civil court, such as summoning individuals, requiring documents, and issuing commissions. Orders by the Tribunal can be enforced like court decrees, with jurisdiction based on the location of the company's registered office or the individual's residence or business. Proceedings are considered judicial, and the Tribunal is treated as a civil court for certain legal purposes.
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